# The Individual Savings Account (Amendment) Regulations 2023, Introduction: Introductory text


Income Tax
Capital Gains Tax
Made 6th March 2023
Laid before the House of Commons 7th March 2023
Coming into force 6th April 2023
The Treasury make these Regulations in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992 and sections 694, 695, 695A, 696, 699 and 701 of the Income Tax (Trading and Other Income) Act 2005.

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Source: https://www.legislation.gov.uk/uksi/2023/264/introduction (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-regulations-2023/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.