{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2012/introduction.json",
  "legislation": "uksi/2012/705",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nMade 6th March 2012\nLaid before the House of Commons 7th March 2012\nComing into force 6th April 2012\nThe Treasury, 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 make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5. Section 694 was amended by section 40 of the Finance Act 2011 (c.11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 12. Section 151 was amended by section 40 of the Finance Act 2011 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/705/introduction",
    "retrieved_at": "2026-10-29T01:38:03.621256+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."
}