{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2003/regulation-5",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2003/regulation-5.json",
  "legislation": "uksi/2003/2747",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2003",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Citation, commencement and effect",
  "text": "In regulation 7(2)—\n(a) in both sub-paragraphs (e) and (g) for the words from “scheme satisfies” to the end substitute “units or shares satisfy the condition specified in paragraph (15)”;\n(b) in sub-paragraph (f) for the words from “UCITS satisfies” to the end substitute “units or shares satisfy the condition specified in paragraph (15)”;\n(c) after sub-paragraph (g) insert—\n“(ga) units in, or shares of, a Chapter 5 UCITS, in circumstances where the units or shares satisfy the condition specified in paragraph (15);”;\n(d) insert at the end—\n“(l) investments which—\n(i) were held under the stocks and shares component on 6th April 2004; and\n(ii) immediately before that date, fell within sub-paragraphs (e), (f) or (g), or sub-paragraph (ha) so far as the relevant investments (within the meaning in the definition of “depositary interest”) fell within any of those sub-paragraphs.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2747/regulation/5",
    "retrieved_at": "2026-10-29T05:46:24.107608+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."
}