{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2019/note",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2019/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Individual Savings Account Regulation 1998 (S.I. 1998/1870). They provide for the annual limit on subscriptions to a junior ISA account to be increased from £4,260 to £4,368 (regulation 3).\nA Tax Information and Impact Note 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/2019/382/note",
    "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."
}