{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2007/regulation-14",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2007/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of the Individual Savings Account Regulations 1998",
  "text": "For regulation 10(2)(a) to (c) (qualifying individuals) substitute—\n“(a) who, in the case of a cash account, is 16 years of age or over and, in the case of a stocks and shares account, is 18 years of age or over;\n(b) who, in the case of a stocks and shares account, has not subscribed, and will not subscribe, to any other stocks and shares account, in the year in which the subscription is made;\n(c) who, in the case of a cash account, has not subscribed, and will not subscribe, to any other cash account, in the year in which the subscription is made;\n(ca) who has not exceeded the appropriate overall subscription limit in regulation 4(2), or the other subscription limit in regulation 4(3), in that year;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2119/regulation/14",
    "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."
}