{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2006/introduction.json",
  "legislation": "uksi/2006/3194",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 30th November 2006\nLaid before the House of Commons 1st December 2006\nComing into force 1st January 2007\nThe Treasury, in exercise of the powers conferred upon them by sections 694(1), (3) and (5) and 701(1) of the Income Tax (Trading and Other Income) Act 2005 and section 151 of the Taxation of Chargeable Gains Act 1992, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c. 34), section 64(2) of the Finance Act 1995 (c. 4) and paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3194/introduction",
    "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."
}