{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2009/regulation-3",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2009/regulation-3.json",
  "legislation": "uksi/2009/1550",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2009",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments having effect for the tax year 2009-10 (and in some cases succeeding tax years)",
  "text": "In regulation 4(2) (general conditions for accounts and subscriptions to accounts)—\n(a) after “year) is” insert “£7,200 unless”; and\n(b) for sub-paragraph (a) substitute—\n“(a) the qualifying investor is 50 years of age or over, or is due to be aged 50 not later than 5th April 2010, where it is £10,200, or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulations 4(2) to (4) were substituted by regulation 6 of S.I. 2007/2119."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1550/regulation/3",
    "retrieved_at": "2026-10-29T03:10:41.030864+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."
}