{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025.json",
  "id": "uksi/2025/733",
  "title": "The Individual Savings Account (Amendment) Regulations 2025",
  "short_title": "Individual Savings Account 2025",
  "long_title": "These Regulations amend the Individual Savings Accounts Regulations 1998 (“the principal Regulations”).",
  "citation": "S.I. 2025/733",
  "type": "uksi",
  "year": "2025",
  "number": "733",
  "version": "current",
  "date": "2025-06-23",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Individual Savings Account Regulations 1998",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of regulation 2",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of regulation 4ZA",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of regulation 5DDB",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment of regulation 7",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendment of regulation 8A",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2025-06-24",
      "size": 200153,
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/pdf/uksi_20250733_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2025/733/pdfs/uksi_20250733_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2025-06-24",
      "size": 57521,
      "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/pdf/uksiem_20250733_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2025/733/pdfs/uksiem_20250733_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/12",
      "title": "Taxation of Chargeable Gains Act 1992",
      "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
      "provisions": [
        "section/151"
      ]
    },
    {
      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "provisions": [
        "section/694",
        "section/695",
        "section/695A",
        "section/696",
        "section/699",
        "section/701"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/changes.json",
  "changes_made_by": 7,
  "changes_made_by_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/733",
    "retrieved_at": "2026-10-28T21:14:30.752561+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."
}