{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2006/regulation-4",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2006/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Individual Savings Account Regulations 1998",
  "text": "In regulation 22(1)(a) (exemption from tax)—\n(a) in paragraph (i) at the end add “(excluding any building society bonus)”;\n(b) after paragraph (ia) insert—\n“or\n(ib) in respect of a payment under a building society bonus scheme, so far as the payment is calculated by reference to account investments (and if paid directly by the society into the account, the payment shall not count towards the subscription limits in regulation 4(2) to (3)); or”.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (ia) was inserted by regulation 11 of S.I. 2005/3350."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3194/regulation/4",
    "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."
}