{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2001/regulation-7",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2001/regulation-7.json",
  "legislation": "uksi/2001/908",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2001",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 13(4)—\n(a) for sub-paragraph (f) there shall be substituted the following sub-paragraph—\n“(f) the person in respect of whom he has been appointed is 16 years of age or over, and\n(i) is resident and ordinarily resident in the United Kingdom, or\n(ii) is a person who performs duties which, by virtue of section 132(4)(a) of the Taxes Act are, treated as being performed in the United Kingdom, or\n(iii) is married to a person mentioned in paragraph (ii);”;\n(b) in sub-paragraph (g) there shall be added at the end the words “, or to perform such duties, or to be married to a person who performs such duties, as the case may be”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/908/regulation/7",
    "retrieved_at": "2026-10-29T07:56:32.124718+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."
}