{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-3",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2016/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment ofregulation 2 (interpretation)",
  "text": "(1) In regulation 2(1)(a) (interpretation), after the meanings for “51% subsidiary” and “75% subsidiary”, insert—\n““first subscription”, in any year, means the first subscription into an account in that year which is not a subscription made in accordance with regulation 5D;”.\n(2) After the meaning for “first subscription” in that regulation inserted by paragraph (1), insert—\n““flexible account” has the meaning given in regulation 5DDB;”.\n(3) After the meaning for “relevant authorised person” in that regulation, insert—\n““replacement subscription” has the meaning given in regulation 5DDB;”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 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/3",
    "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."
}