{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2008/regulation-16",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2008/regulation-16.json",
  "legislation": "uksi/2008/704",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2008",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Amendment of regulation 35 (administration of tax in relation to accounts – supplementary)",
  "text": "(1) Amend regulation 35 as follows.\n(2) In paragraph (5)(a) for “sections 95 and 96” substitute “section 95”.\n(3) In paragraph (6)(a) for “Chapter 2 of Part 13 of the Taxes Act” substitute “Chapter 9 of Part 4 of ITTOIA 2005”.\n(4) For paragraph (7) substitute—\n“(7) A termination of a policy of insurance pursuant to regulation 9(3)(b)(ii) shall be treated as the surrender of all rights under the policy for the purposes of section 484(1)(a)(i) of ITTOIA 2005.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 35 was amended by S.I. 2002/453 and 2004/2996."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/704/regulation/16",
    "retrieved_at": "2026-10-29T03:33:44.003259+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."
}