{
  "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DDC",
  "json_url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-5DDC.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/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",
  "text": "(1) A subscription of cash to an account, other than a junior ISA account, is permitted by this regulation if—\n(a) it is made in the circumstances described in paragraph (2); and\n(b) the amount of the subscription does not exceed in value the amount determined in accordance with paragraph (3).\n(2) The circumstances are—\n(a) the account investor has closed their Help to Buy ISA;\n(b) the account investor has provided to the account manager evidence in accordance with the terms and conditions of the Help to Buy ISA of a failure of a completion of a purchase of a home;\n(c) the subscription is within the permitted period described in paragraph (4).\n(3) The amount is an amount up to that which the account investor withdrew from the Help to Buy ISA at the time of closure.\n(4) In this regulation, the permitted period means the period of no more than 12 months beginning with the date of closure of the Help to Buy ISA.\n(5) Only one subscription may be made under paragraph (1) in the circumstances of paragraph (2), even if the subscription made is less than the full amount which could have been made in accordance with paragraph (3).\n(6) In this regulation “Help to Buy ISA” means a cash account (or an element of one) which is managed and held in accordance with these Regulations and scheme rules from time to time made by the Treasury in order to help an individual who is eligible under those rules to purchase a home.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 5D-5DM inserted (8.8.2012) by The Individual Savings Account (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1871), regs. 1, 11"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Regs. 5DDB, 5DDC inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2016 (S.I. 2016/16), regs. 1, 10"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1870/regulation/5DDC",
    "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."
}