{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016.json",
  "id": "uksi/2016/16",
  "title": "The Individual Savings Account (Amendment) Regulations 2016",
  "short_title": "Individual Savings Account 2016",
  "long_title": "These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870) (“the principal regulations”).",
  "citation": "S.I. 2016/16",
  "type": "uksi",
  "year": "2016",
  "number": "16",
  "version": "current",
  "date": "2016-01-07",
  "revised": true,
  "valid_from": "2016-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Individual Savings Account Regulations 1998",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment ofregulation 2 (interpretation)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of regulation 2D (regulations that do not apply to junior ISA accounts)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of regulation 4(1B) (general conditions for accounts and subscriptions to accounts)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment of regulation 4B (closure of cash accounts)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendment of regulation 5D (subscriptions disregarded for the purposes of the subscription limits in regulations 4ZA and 4ZB)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendment of regulation 5DA (defaulted cash account subscription)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendment of regulation 5DDA (additional permitted subscriptions to an account other than a junior account)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "New regulation 5DDB (flexible account) and new regulation 5DDC (closure of Help to Buy ISA)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Amendment of regulation 5DF (information required by regulation 5D)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amendment of regulation 10 (qualifying individuals who may invest under an account that is not a junior ISA account)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Amendment of regulation 12 (conditions for application to open an account that is not a junior ISA account)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Amendment of regulation 21 (transfers relating to accounts other than junior ISA accounts)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Amendment of regulation 21A (further requirements relating to transfers between cash accounts)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Amendment of regulation 31 (returns of information by account manager)",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2016-01-11",
      "size": 58071,
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/pdf/uksi_20160016_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2016/16/pdfs/uksi_20160016_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2016-01-11",
      "size": 101842,
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/pdf/uksiem_20160016_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2016/16/pdfs/uksiem_20160016_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "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",
        "section/696",
        "section/701"
      ]
    },
    {
      "id": "ukpga/1992/12",
      "title": "Taxation of Chargeable Gains Act 1992",
      "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
      "provisions": [
        "section/151"
      ]
    }
  ],
  "changes_made_to": 20,
  "changes_made_to_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/changes.json",
  "changes_made_by": 60,
  "changes_made_by_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/16",
    "retrieved_at": "2026-10-28T23:28:29.068931+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."
}