{
  "url": "https://openlegislation.uk/savings-contracts-amendment-regulations-1988/regulation-2",
  "json_url": "https://openlegislation.uk/savings-contracts-amendment-regulations-1988/regulation-2.json",
  "legislation": "uksi/1988/1358",
  "legislation_title": "The Savings Contracts (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/savings-contracts-amendment-regulations-1988",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of principal Regulations",
  "text": "The Savings Contracts Regulations 1969 shall be amended as follows:\n(a) regulation 20 is hereby revoked;\n(b) in regulation 26(2) there shall be inserted at the end the words “nor shall it prevent the authority from complying with a notice served on them under section 20(4)(b) of the Taxes Management Act 1970 (persons who may be required to produce documents relating to liability of taxpayer arising from business)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1969/1342, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c. 9; section 20 was substituted by section 57 of and Schedule 6 to the Finance Act 1976 (c. 40) and amended by section 126 of the Finance Act 1988 (c. 39)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1358/regulation/2",
    "retrieved_at": "2026-10-29T16:01:22.742712+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."
}