{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-2",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-2.json",
  "legislation": "uksi/1998/3174",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations–\n“the principal Regulations” means the Individual Savings Account Regulations 1998;\n“regulation”, except in regulation 13, means a regulation of the principal Regulations;\n“gain” has the same meaning as in section 541 of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1998/1870."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 541 was amended by paragraph 4 of Schedule 9 to the Finance Act 1989 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3174/regulation/2",
    "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."
}