{
  "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2B",
  "json_url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2B.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/2B",
  "kind": "regulation",
  "number": "2B",
  "heading": "Meaning of junior ISA account",
  "text": "In these Regulations—\n(a) an account opened pursuant to a junior ISA application described in regulation 12A is a junior ISA account at any time when it is held by a child;\n(b) references to “account” shall be construed as including a reference to an account that is a junior ISA account except where the context otherwise requires; and\n(c) references to an account held by a child are references to an account in respect of which the child is the beneficial owner of the account investments under that account.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 2A-2E inserted (1.11.2011) by The Individual Savings Account (Amendment No. 2) Regulations 2011 (S.I. 2011/1780), regs. 1, 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1870/regulation/2B",
    "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."
}