{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2002/introduction.json",
  "legislation": "uksi/2002/453",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 28th February 2002\nLaid before the House of Commons 4th March 2002\nComing into force 6th April 2002\nThe Treasury in exercise of the powers conferred upon them by sections 333, 333A and 333B of the Income and Corporation Taxes Act 1988 hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 333 has been amended by section 70 of the Finance Act 1991 and Part III(15) of Schedule 27 to the Finance Act 1998; section 333A was inserted by section 64(1) of the Finance Act 1995 and section 333B by section 77 of the Finance Act 1998."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/453/introduction",
    "retrieved_at": "2026-10-29T07:14:15.487877+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."
}