{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995.json",
  "id": "uksi/1995/1929",
  "title": "The Tax-exempt Special Savings Account (Amendment) Regulations 1995",
  "short_title": "Tax-exempt Special Savings Account 1995",
  "long_title": "These Regulations contain amendments to the Tax-exempt Special Savings Account Regulations (S.I. 1990/2361) (“the principal Regulations”) made under powers inserted in section 326C of the Income and Corporation Taxes Act 1988 by section 62 of the Finance Act 1995. They provide that the amount deposited in a follow-up account may not exceed £3,000 in the first year for which the account is held, unless the building society or institution with which it is held has a certificate from the society or institution with which the matured account was held showing the amount deposited at the date of maturity or, if it is the same society or institution, maintains computer or paper records evidencing that amount. The amendments also require the society or institution with which the matured account was held to provide such a certificate at the request of the account-holder.",
  "citation": "S.I. 1995/1929",
  "type": "uksi",
  "year": "1995",
  "number": "1929",
  "version": "current",
  "date": "1995-07-21",
  "revised": false,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/regulation-1",
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      "heading": "Amendments to the principal Regulations",
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    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/note",
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    }
  ],
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  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/326C"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/changes.json",
  "changes_made_by": 11,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1929",
    "retrieved_at": "2026-10-29T13:05:10.749224+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."
}