{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2006",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2006.json",
  "id": "uksi/2006/3194",
  "title": "The Individual Savings Account (Amendment) Regulations 2006",
  "short_title": "Individual Savings Account 2006",
  "long_title": "These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870) to exempt from tax annual bonuses that are paid to building society members who hold an Individual Savings Account (“ISA”), so far as the bonus is calculated by reference to assets in their ISA.",
  "citation": "S.I. 2006/3194",
  "type": "uksi",
  "year": "2006",
  "number": "3194",
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      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2006/introduction",
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      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2006/regulation-1",
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      "heading": "Amendment of the Individual Savings Account Regulations 1998",
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      "heading": "Amendment of the Individual Savings Account Regulations 1998",
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      "path": "note",
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  ],
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    {
      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "provisions": [
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        "section/701"
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    {
      "id": "ukpga/1992/12",
      "title": "Taxation of Chargeable Gains Act 1992",
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      "provisions": [
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  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2006/changes.json",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2006/3194",
    "retrieved_at": "2026-10-29T04:14:30.293443+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."
}