{
  "url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2026/introduction.json",
  "legislation": "uksi/2026/248",
  "legislation_title": "The Individual Savings Account (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-amendment-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nCAPITAL GAINS TAX\nMade 9th March 2026\nLaid before the House of Commons 10th March 2026\nComing into force 6th April 2026\nThe Treasury make these Regulations in exercise of the powers conferred by section 151(1) of the Taxation of Chargeable Gains Act 1992 and sections 694(3) and (5), 695, 695A, 696, 699(2) 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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c. 5. In these footnotes, “FA” followed by a year is a reference to a Finance Act of that year. Section 694 was amended by section 40(2) of FA 2011 (c. 11). Section 695 was amended by paragraph 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“the 2005 Act”). Section 695A was inserted by section 40(3) of FA 2011. Section 699(2) was amended by paragraph 132 of Schedule 4 to the 2005 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/248/introduction",
    "retrieved_at": "2026-10-28T21:04:44.184975+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."
}