{
  "url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000",
  "json_url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000.json",
  "id": "uksi/2000/2075",
  "title": "The Individual Savings Account (Insurance Companies) (Amendment) Regulations 2000",
  "short_title": "Individual Savings Account (Insurance Companies) 2000",
  "long_title": "These Regulations amend the Individual Savings Account (Insurance Companies) Regulations 1998 (S.I. 1998/1871). The amendments ensure that an insurance company is entitled to a tax credit in respect of distributions received relating to its individual savings account business, and that any such credit is brought into account in computing the insurance company’s profit from its individual savings account business.",
  "citation": "S.I. 2000/2075",
  "type": "uksi",
  "year": "2000",
  "number": "2075",
  "version": "current",
  "date": "2000-07-28",
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  "provisions": [
    {
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/regulation-2",
      "extent": null,
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    },
    {
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/regulation-3",
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    },
    {
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/regulation-4",
      "extent": null,
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    },
    {
      "path": "regulation/5",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/regulation-5",
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    },
    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/note",
      "extent": null,
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      "date": "2008-11-19",
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      "url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/pdf/uksi_20002075_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/2075/pdfs/uksi_20002075_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "reg. 1A",
      "affecting": "uksi/2006/3271",
      "affecting_title": "The Overseas Life Insurance Companies Regulations 2006",
      "affecting_provisions": "reg. 43(2) Sch. Pt. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/333B"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/individual-savings-account-insurance-companies-amendment-regulations-2000/changes.json",
  "changes_made_by": 3,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2075",
    "retrieved_at": "2026-10-29T08:58:55.013044+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."
}