{
  "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-10",
  "json_url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-10.json",
  "legislation": "uksi/1998/1870",
  "legislation_title": "The Individual Savings Account Regulations 1998",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-regulations-1998",
  "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",
  "text": "(1) This regulation specifies the description of individual (“qualifying individual”) who may invest under an account that is not a junior ISA account nor a Lifetime ISA.\n(2) A qualifying individual to whom paragraph (1) refers is an individual—\n(a) who is 18 years of age or over;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(cza) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ca) who has not exceeded the ... overall subscription limit in regulation 4ZA(1)... in that year;\n(d) (i) who is resident ... in the United Kingdom, or\n(ii) who, though not resident in the United Kingdom, has general earnings from overseas Crown employment subject to United Kingdom tax within the meaning given by section 28 of ITEPA 2003, or\n(iii) who, though not resident in the United Kingdom, is married to or in a civil partnership with a person mentioned in paragraph (ii); or\n(iv) who, where the terms and conditions of an account allow for it, though not resident in the United Kingdom, makes a subscription to the account in accordance with regulation 5D.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 10(1) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 17(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 10(1) inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 20(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 10(2)(a)-(ca) substituted for reg. 10(2)(a)-(c) (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 14"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 10(2)(a) substituted (6.4.2024) by The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 17(a)(i) (with reg. 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 10(2)(b) omitted (6.4.2024) by virtue of The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 17(a)(ii) (with reg. 2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 10(2)(c) omitted (6.4.2024) by virtue of The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 17(a)(ii) (with reg. 2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 10(2)(cza) omitted (6.4.2024) by virtue of The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 17(a)(ii) (with reg. 2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 10(2)(ca) omitted (1.7.2014) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2014 (S.I. 2014/1450), regs. 1, 17"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 10(2)(ca) substituted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 17(c)(i)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 10(2)(d)(i) omitted (6.4.2013) by virtue of The Income Tax (Removal of Ordinary Residence) Regulations 2013 (S.I. 2013/605), regs. 1, 4(3) (with reg. 2(a))"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Reg. 10(2)(d)(ii) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 9"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Reg. 10(2)(d)(iii) and preceding word added (6.4.2001) by The Individual Savings Account (Amendment) Regulations 2001 (S.I. 2001/908), regs. 1, 5(b)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in reg. 10(2)(d)(iii) inserted (5.12.2005) by The Tax and Civil Partnership (No. 2) Regulations 2005 (S.I. 2005/3230), regs. 1, 10(3)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Word in reg. 10(2)(d)(iii) substituted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 12(c)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Reg. 10(2)(d)(iv) inserted (1.2.2016) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 12(d)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Reg. 10(3) omitted (6.4.2024) by virtue of The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 17(b) (with reg. 2)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in reg. 10 heading added (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 17(a)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in reg. 10 heading inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 20(a)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2026/1018",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 2) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1870/regulation/10",
    "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."
}