{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2002/regulation-1",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2002/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "These Regulations may be cited as the Individual Savings Account (Amendment) Regulations 2002, shall come into force on 6th April 2002 and shall have effect for the tax year 2002–03 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/453/regulation/1",
    "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."
}