{
  "legislation": {
    "id": "uksi/1998/1870",
    "title": "The Individual Savings Account Regulations 1998",
    "short_title": "Individual Savings Account 1998",
    "citation": "S.I. 1998/1870",
    "type": "uksi",
    "date": "1998-07-31",
    "revised": true,
    "unapplied_effects": 35,
    "url": "https://openlegislation.uk/individual-savings-account-regulations-1998",
    "json_url": "https://openlegislation.uk/individual-savings-account-regulations-1998.json"
  },
  "direction": "made_to",
  "with": "uksi/2026/1018",
  "count": 34,
  "effects": [
    {
      "type": "omitted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 8(2)(q)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 10(b)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 7(10A)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 9(b)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 26(2)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 17",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 24(3)(aa)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 16(b)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 2D",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 4(b)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 21(4)(c)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 13(a)(ii)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 4A(1A)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 7(a)(ii)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 22(1)(a)(ia)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 14(a)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 21(4DA)(e)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 13(c)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 21(4)(d)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 13(a)(ii)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 22A",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 15",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 4A(1A)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 7(a)(i)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 22(1)(e)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 14(b)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 21(4DA)(f)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 13(c)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 4A(1A)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 7(a)(iii)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 4A(3)(b)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 7(b)(ii)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 4A(4)(a)(ii)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 7(c)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 4A(3)(b)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 7(b)(i)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 21(4ZA)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 13(b)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 31(4)(a)(ix)(x)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 18",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 4A(3)(b)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 7(b)(iii)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 10(2)(ca)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 11",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 7(2)(t)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 9(a)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 24(3)(a)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 16(a)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 5DDB(3A)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 8",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 4(1B)(e)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 5",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 4ZA(1)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 6(a)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 21(4)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 13(a)(i)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 21(4)(a)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 13(a)(ii)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 4ZA(1ZA)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 6(b)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 12(3)(ec)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 12",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 2(1)(b)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 2D",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 4(a)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1998/1870",
        "title": "The Individual Savings Account Regulations 1998",
        "provisions": "reg. 8(2)(p)",
        "url": "https://openlegislation.uk/individual-savings-account-regulations-1998"
      },
      "affecting": {
        "id": "uksi/2026/1018",
        "title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026",
        "provisions": "reg. 10(a)",
        "url": "https://openlegislation.uk/individual-savings-account-amendment-no-2-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2027-04-06"
    }
  ],
  "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."
}