{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2015/introduction.json",
  "legislation": "uksi/2015/608",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nMade 9th March 2015\nLaid before the House of Commons 10th March 2015\nComing into force 6th April 2015\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; the Finance Act 2011 (c. 11), section 40."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 12; section 151 was amended by the Finance Act 1993 (c. 34), section 85; the Finance Act 1995 (c. 4), section 64(2); the Income Tax (Taxation of Other Income) Act 2005, Schedule 1, paragraph 436; the Finance Act 2011, section 40(7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/608/introduction",
    "retrieved_at": "2026-10-28T23:43:36.424276+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."
}