{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2019/introduction.json",
  "legislation": "uksi/2019/382",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nMade 26th February 2019\nLaid before the House of Commons 28th February 2019\nComing into force 6th April 2019\nThe Treasury, in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992 and section 694(1) and (3) of the Income Tax (Trading and Other Income) Act 2005, makes the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12. Section 151(2) was amended by paragraph 436 of Schedule 1 to the Income Tax (Trading and other Income) Act 2005 (c. 5), section 40(6) of the Finance Act 2011 (c. 11) and section 27(2) of the Finance Act 2016 (c. 24)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/382/introduction",
    "retrieved_at": "2026-10-28T22:46:27.804400+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."
}