{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-15",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-15.json",
  "legislation": "uksi/2016/16",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Amendment of regulation 21A (further requirements relating to transfers between cash accounts)",
  "text": "In regulation 21A, at the end of paragraph (3)(b)(ii), insert—\n“,disregarding a subscription made in accordance with regulation 5D (except for a replacement subscription), less, in the case of a flexible account, the amount of any cash withdrawn from it during that period and if the result is in the negative, the amount to be reported is nil”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 in force at 1.2.2016, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/16/regulation/15",
    "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."
}