{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-9",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-1998/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 25(5) at the end there shall be added the words “except in so far as regulation 26(2) requires a return of all sums of interest referred to in regulation 23(2)(a) and any gain treated as arising in accordance with regulation 36(3)(a) or (b)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3174/regulation/9",
    "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."
}