{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2020/introduction.json",
  "legislation": "uksi/2020/30",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nMade 14th January 2020\nLaid before the House of Commons 15th January 2020\nComing into force in accordance with regulation 1\nThe Treasury make these Regulations in exercise of the powers conferred by section 151 of the Taxation of Chargeable Gains Act 1992 and sections 694, 695, 699 and 701 of the Income Tax (Trading and Other Income) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12. Section 151 was amended by section 85 of the Finance Act 1993 (c. 34), 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. Sections 694(1A), 699(9) and 701(6) were inserted by section 40 of the Finance Act 2011, sections 695 and 699 were amended by paragraphs 131 and 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), section 701(5) was inserted by section 40 of the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/30/introduction",
    "retrieved_at": "2026-10-28T22:34:47.244532+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."
}