{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2013/note",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2013/note.json",
  "legislation": "uksi/2013/267",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 6 April 2013, amend the Individual Savings Account Regulations 1998 (“the ISA Regulations”) by increasing the overall annual subscription limits for ISA accounts, including junior ISA accounts.\nRegulation 2(2)(a) increases the overall annual subscription limit in regulation 4ZA(1)(a) of the ISA Regulations from £5,640 to £5,760 for ISA accounts held by qualifying individuals aged 16 or over but less than 18.\nRegulation 2(2)(b) increases the overall annual subscription limit in regulation 4ZA(1)(b) of the ISA Regulations from £11,280 to £11,520 for ISA accounts held by all other qualifying individuals.\nRegulation 2(3) increases the overall annual subscription limit in regulation 4ZB(1) of the ISA Regulations from £3,600 to £3,720 for a junior ISA account.\nA Tax Information and Impact Notice has not been prepared for this instrument as it gives effect to previously announced policy and relates to routine changes to allowances to a predetermined formulae.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1998/1870."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/267/note",
    "retrieved_at": "2026-10-29T01:04:50.137143+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."
}