{
  "url": "https://openlegislation.uk/individual-savings-account-regulations-1998",
  "json_url": "https://openlegislation.uk/individual-savings-account-regulations-1998.json",
  "id": "uksi/1998/1870",
  "title": "The Individual Savings Account Regulations 1998",
  "short_title": "Individual Savings Account 1998",
  "long_title": "These Regulations make provision for the setting up of accounts (Individual Savings Accounts) by account managers, to which an individual may make subscriptions, and through which those subscriptions are invested. The Regulations specify the individuals who may invest, permitted investments, and maximum investment limits, and provide for accounts to be managed by the account managers. The Regulations also make provision for relief from tax in respect of accounts, withdrawal of relief, and modifications of income tax and capital gains tax legislation in relation to accounts.",
  "citation": "S.I. 1998/1870",
  "type": "uksi",
  "year": "1998",
  "number": "1870",
  "version": "current",
  "date": "1998-07-31",
  "revised": true,
  "valid_from": "2026-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 42,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2A",
      "kind": "regulation",
      "number": "2A",
      "heading": "Meaning of account investor",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2B",
      "kind": "regulation",
      "number": "2B",
      "heading": "Meaning of junior ISA account",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2B",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2C",
      "kind": "regulation",
      "number": "2C",
      "heading": "Meaning of “registered contact” etc.",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2D",
      "kind": "regulation",
      "number": "2D",
      "heading": "Regulations that do not apply to junior ISA accounts",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2E",
      "kind": "regulation",
      "number": "2E",
      "heading": "Contracts entered into by or on behalf of a child who is 16 or over",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2E",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2F",
      "kind": "regulation",
      "number": "2F",
      "heading": "Special provision in respect of Looked After Children",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2G",
      "kind": "regulation",
      "number": "2G",
      "heading": "Continuing account of a deceased investor and administration-period investments",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "General conditions for accounts and subscriptions to accounts",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4ZA",
      "kind": "regulation",
      "number": "4ZA",
      "heading": "Subscriptions to an account other than a junior ISA account",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4ZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4ZB",
      "kind": "regulation",
      "number": "4ZB",
      "heading": "Subscriptions to a junior ISA account",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4ZB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4ZC",
      "kind": "regulation",
      "number": "4ZC",
      "heading": "Inalienability of a junior ISA account",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4ZC",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4ZD",
      "kind": "regulation",
      "number": "4ZD",
      "heading": "Permitted withdrawals from a junior ISA account",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4ZD",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4ZE",
      "kind": "regulation",
      "number": "4ZE",
      "heading": "Permitted withdrawals from a junior ISA account where the named child is terminally ill",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4ZE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4A",
      "kind": "regulation",
      "number": "4A",
      "heading": "Repair of certain incompatible account and excess subscriptions - accounts other than junior ISA accounts",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4AA",
      "kind": "regulation",
      "number": "4AA",
      "heading": "Application of the repair provisions to Lifetime ISAs",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4AA",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4B",
      "kind": "regulation",
      "number": "4B",
      "heading": "Closure of cash account that is not a junior ISA account prior to the opening of the same type of account to be disregarded once",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/4C",
      "kind": "regulation",
      "number": "4C",
      "heading": "Removal of insurance components at 6th April 2005",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/4D",
      "kind": "regulation",
      "number": "4D",
      "heading": "Removal of maxi-accounts, mini-accounts and TESSA only accounts at 6th April 2008",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-4D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/5A",
      "kind": "regulation",
      "number": "5A",
      "heading": "Treatment of sums held in accounts managed by Icesave Bank",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/5B",
      "kind": "regulation",
      "number": "5B",
      "heading": "Treatment of certain sums held in accounts managed by Keydata Investment Services Limited",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/5C",
      "kind": "regulation",
      "number": "5C",
      "heading": "Treatment of certain sums held in dormant accounts",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5D",
      "kind": "regulation",
      "number": "5D",
      "heading": "Subscriptions disregarded for the purposes of the subscription limits in regulations 4ZA(1) and 4ZB",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DZ",
      "kind": "regulation",
      "number": "5DZ",
      "heading": "Treatment of ISA where funds transferred under regulation 13A of the Child Trust Funds Regulations (maturity of child trust fund - instructions)",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DZ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DZA",
      "kind": "regulation",
      "number": "5DZA",
      "heading": "Treatment of ISA where funds transferred under regulation 13B(2)(b) of the Child Trust Funds Regulations (maturity of child trust fund - no instructions)",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DZA",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DA",
      "kind": "regulation",
      "number": "5DA",
      "heading": "Defaulted cash account subscription",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DAA",
      "kind": "regulation",
      "number": "5DAA",
      "heading": "Defaulted Lifetime ISA subscription",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DAA",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DB",
      "kind": "regulation",
      "number": "5DB",
      "heading": "Defaulted investment subscription",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DC",
      "kind": "regulation",
      "number": "5DC",
      "heading": "Default event in respect of cash account",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DC",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DD",
      "kind": "regulation",
      "number": "5DD",
      "heading": "Defaulted investment payment",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DDA",
      "kind": "regulation",
      "number": "5DDA",
      "heading": "Additional permitted subscription to an account other than a junior ISA account",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DDA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DDB",
      "kind": "regulation",
      "number": "5DDB",
      "heading": "Flexible account",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DDB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DDC",
      "kind": "regulation",
      "number": "5DDC",
      "heading": "Additional permitted subscription of cash to an account other than a junior ISA on closure of Help to Buy ISA",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DDC",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DE",
      "kind": "regulation",
      "number": "5DE",
      "heading": "Additional permitted subscription to a junior ISA account",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DE",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DF",
      "kind": "regulation",
      "number": "5DF",
      "heading": "Information required by regulation 5D",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DFA",
      "kind": "regulation",
      "number": "5DFA",
      "heading": "Declarations required by regulation 5D",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DFA",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DFB",
      "kind": "regulation",
      "number": "5DFB",
      "heading": "Notices required by regulation 5D",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DFB",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DFC",
      "kind": "regulation",
      "number": "5DFC",
      "heading": "Notices required by regulation 5D",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DFC",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DFD",
      "kind": "regulation",
      "number": "5DFD",
      "heading": "Notices required by regulation 5D",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DFD",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DG",
      "kind": "regulation",
      "number": "5DG",
      "heading": "Single regulation 5D subscription",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DH",
      "kind": "regulation",
      "number": "5DH",
      "heading": "Default event or default investment payment occurring in the period beginning on 6th April 2011 and ending on 7th August 2012",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DH",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DI",
      "kind": "regulation",
      "number": "5DI",
      "heading": "Special provision in respect of Lehman Brothers investments and Keydata investments",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DI",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DJ",
      "kind": "regulation",
      "number": "5DJ",
      "heading": "Special application of regulations 5DB, 5DD, 5DF and 5DH in respect of a Lehman Brothers investment",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DJ",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DK",
      "kind": "regulation",
      "number": "5DK",
      "heading": "Deemed defaulted investment payment in respect of a Lehman Brothers investment",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DK",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DL",
      "kind": "regulation",
      "number": "5DL",
      "heading": "Specified amount for the purposes of a defaulted investment subscription in respect of a Lehman Brothers investment",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DL",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5DM",
      "kind": "regulation",
      "number": "5DM",
      "heading": "Special application of regulations 5DJ to 5DL in respect of a Keydata investment",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DM",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5E",
      "kind": "regulation",
      "number": "5E",
      "heading": "Subscriptions made by account investors issued with certificates by Royal Bank of Scotland Group disregarded for the purposes of regulations 4ZA and 31(3)(c)(ii)",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Transfers from matured tax-exempt special savings accounts",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "General investment rules",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Qualifying investments for a stocks and shares component",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Qualifying investments for a cash component",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8ZA",
      "kind": "regulation",
      "number": "8ZA",
      "heading": "Qualifying investments for a Lifetime ISA component",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-8ZA",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8A",
      "kind": "regulation",
      "number": "8A",
      "heading": "Qualifying investments for an innovative finance component",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-8A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Insurance policies",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Qualifying individuals who may invest under an account that is not a junior ISA account nor a Lifetime ISA",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10A",
      "kind": "regulation",
      "number": "10A",
      "heading": "Lifetime ISA qualifying individuals who may invest under a Lifetime ISA",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-10A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Account investor ceasing to qualify",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Conditions for application to open an account that is not a junior ISA account or a Lifetime ISA",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12A",
      "kind": "regulation",
      "number": "12A",
      "heading": "Conditions for application to open an account that is a junior ISA account",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-12A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12B",
      "kind": "regulation",
      "number": "12B",
      "heading": "Conditions for application to open an account that is a Lifetime ISA",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-12B",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Application by curator bonis",
      "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/14",
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      "type": "words inserted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 24(3)(a)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 16(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 24(3)(aa)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 16(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 26(2)",
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      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 17"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 31(4)(a)(ix)(x)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 18"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 12(3)(ec)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 12"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 21(4)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 13(a)(i)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 21(4)(a)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 13(a)(ii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 21(4)(c)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 13(a)(ii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 21(4)(d)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 13(a)(ii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 21(4DA)(e)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 13(c)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 21(4DA)(f)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 13(c)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 21(4ZA)",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
      "affecting_provisions": "reg. 13(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 10A(4)(d)",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. para. 13(3A)",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026",
      "affecting_provisions": "reg. 5(5)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. para. 14(1A)(1B)",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026",
      "affecting_provisions": "reg. 5(6)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 5D(2)(a)(ic)",
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      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. para. 5",
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      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026",
      "affecting_provisions": "reg. 5(2)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. para. 6A",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026",
      "affecting_provisions": "reg. 5(3)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. para. 10A",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026",
      "affecting_provisions": "reg. 5(4)"
    }
  ],
  "made_under": [],
  "changes_made_to": 1102,
  "changes_made_to_url": "https://openlegislation.uk/individual-savings-account-regulations-1998/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/individual-savings-account-regulations-1998/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/individual-savings-account-regulations-1998/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1870",
    "retrieved_at": "2026-10-29T11:24:14.041613+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."
}