{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998.json",
  "id": "uksi/1998/3174",
  "title": "The Individual Savings Account (Amendment) Regulations 1998",
  "short_title": "Individual Savings Account 1998",
  "long_title": "These Regulations, which come into force on 6th April 1999, amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870) (“the principal Regulations”) and also make a small amendment to the Individual Savings Account (Insurance Companies) Regulations 1998 (S.I. 1998/1871). The principal effects of the amendments are to expand the descriptions of investments which are qualifying investments for components of Individual Savings Accounts, and to provide for the taxation of life insurance policies where there has been a breach of regulation 9(3)(b)(i) of the principal Regulations.",
  "citation": "S.I. 1998/3174",
  "type": "uksi",
  "year": "1998",
  "number": "3174",
  "version": "current",
  "date": "1998-12-17",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/5",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-5",
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      "path": "regulation/6",
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      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-6",
      "extent": null,
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    },
    {
      "path": "regulation/7",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-7",
      "extent": null,
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    },
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-8",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/9",
      "kind": "regulation",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-9",
      "extent": null,
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    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-10",
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    },
    {
      "path": "regulation/11",
      "kind": "regulation",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-11",
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    },
    {
      "path": "regulation/12",
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      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-12",
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    },
    {
      "path": "regulation/13",
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      "number": "13",
      "heading": "Amendment to the Individual Savings Account (Insurance Companies) Regulations 1998",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-13",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/333",
        "section/333B"
      ]
    },
    {
      "id": "ukpga/1992/12",
      "title": "Taxation of Chargeable Gains Act 1992",
      "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
      "provisions": [
        "section/151"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3174",
    "retrieved_at": "2026-10-29T11:12:32.363787+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}