# The Individual Savings Account Regulations 1998, Regulation 2B: Meaning of junior ISA account


In these Regulations—
(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;
(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
(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.

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Source: https://www.legislation.gov.uk/uksi/1998/1870/regulation/2B (the official version)
Page: https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-2B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.