{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2007/regulation-12",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2007/regulation-12.json",
  "legislation": "uksi/2007/2119",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2007",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendment of the Individual Savings Account Regulations 1998",
  "text": "In regulation 7(2) (qualifying investments for a stocks and shares component)—\n(a) in both sub-paragraphs (k)(i) and (l)(i), after “component” insert “or a personal equity plan”;\n(b) at the end add—\n“(p) in the case of a personal equity plan which is treated on and from 6th April 2008 as a stocks and shares account, investments which, immediately before that date, were qualifying investments for the plan under regulation 6(2)(m) of the Personal Equity Plan Regulations 1989;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 7(2)(k) was inserted by S.I. 2001/3778 and regulation 7(2)(l) by S.I. 2003/2747."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See S.I. 2007/ 2120."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1989/469."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2119/regulation/12",
    "retrieved_at": "2026-10-29T03:47:49.877187+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."
}