{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2010",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2010.json",
  "id": "uksi/2010/835",
  "title": "The Individual Savings Account (Amendment) Regulations 2010",
  "short_title": "Individual Savings Account 2010",
  "long_title": "These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870). The effect of these Regulations is to allow individuals who had ISAs managed by Keydata Investment Services Limited (“Keydata,” which went into administration on 8th June 2009), holding investments in a Luxembourg company, SLS Capital S.A. Secure Income Bonds, issues 1, 2 or 3 (“the Bonds”), who have lost their capital, to reinvest up to the amount subscribed for investment in the Bonds in another stocks and shares ISA, by means of a single subscription, before 6th April 2011. These Regulations have effect from 30th December 2009, and make provision which does not impose or increase any liability to tax. In these circumstances, authority to make retrospective provision is conferred by section 701(4) of the Income Tax (Trading and other Income) Act 2005.",
  "citation": "S.I. 2010/835",
  "type": "uksi",
  "year": "2010",
  "number": "835",
  "version": "current",
  "date": "2010-03-17",
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      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2010/introduction",
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    },
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      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2010/regulation-1",
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    },
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      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2010/note",
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      "date": "2010-03-19",
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      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "provisions": [
        "section/694",
        "section/695",
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        "section/697",
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        "section/701"
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      "id": "ukpga/1992/12",
      "title": "Taxation of Chargeable Gains Act 1992",
      "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
      "provisions": [
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    }
  ],
  "changes_made_to": 0,
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    "source_url": "https://www.legislation.gov.uk/uksi/2010/835",
    "retrieved_at": "2026-10-29T02:47:17.037362+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."
}