{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2011/introduction.json",
  "legislation": "uksi/2011/782",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nMade 15th March 2011\nLaid before the House of Commons 16th March 2011\nComing into force 6th April 2011\nThe Treasury make the following Regulations in exercise of the powers conferred by section 694 of the Income Tax (Trading and Other Income) Act 2005 and section 151 of the Taxation of Chargeable Gains Act 1992:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c.12; section 151(2) was substituted by paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5) and section 151(4) was inserted by section 85 of the Finance Act 1993 (c. 34)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/782/introduction",
    "retrieved_at": "2026-10-29T02:12:38.903380+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."
}