{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2017/note",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2017/note.json",
  "legislation": "uksi/2017/186",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2017",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Individual Savings Account Regulations 1998 (S.I.1998/1870) (“the ISA Regulations”). They provide for the annual limit on subscriptions to an ISA account, other than a junior ISA account, to be increased from £15,240 to £20,000 and to a junior ISA account to be increased from £4,080 to £4,128 (regulations 5 and 6). They make minor changes as a result of changes to other legislation referred to in the ISA Regulations. Regulation 8 corrects a numbering error.\nA Tax Information and Impact Note covering this Instrument will be published on the HM Government website at: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/186/note",
    "retrieved_at": "2026-10-28T23:14:54.835101+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."
}