{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2023/regulation-4",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2023/regulation-4.json",
  "legislation": "uksi/2023/264",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2023",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 4ZE",
  "text": "In regulation 4ZE (permitted withdrawals from a junior ISA account where the named child is terminally ill), in paragraph (ii) of Case 1 in paragraph (2)(b) and in paragraph (6)(b), after “section 72(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (the care component)” insert “and, for this purpose, section 66(2)(a) of that Act (attendance allowance for the terminally ill) is deemed to apply as if for “6 months” there were substituted “12 months”.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 4ZE was added by S.I. 2011/1780. It was amended by section 67(2) of the Welfare Reform and Pensions Act 1999 (c. 30), section 52 of the Welfare Reform Act 2007 (c. 5), S.R. 1999/494, S.I. 1999/3147, 2014/654, 2021/886 and 2022/332."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 7. Section 66(2)(a) was amended for certain purposes (but not for the purposes of regulation 4ZE of S.I. 1998/1870) by the Social Security (Terminal Illness) Act (Northern-Ireland) 2022 (c. 7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/264/regulation/4",
    "retrieved_at": "2026-10-28T21:48:26.919260+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."
}