{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/regulation-10",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/regulation-10.json",
  "legislation": "uksi/1995/1929",
  "legislation_title": "The Tax-exempt Special Savings Account (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendments to the principal Regulations",
  "text": "For regulation 14 there shall be substituted—\n“14 (1) A society or institution shall at all times keep sufficient records in respect of each account that it operates to enable the requirements of the principal sections and of these Regulations to be satisfied.\n(2) In particular, but without prejudice to the generality of paragraph (1), the society or institution shall preserve so as to be available for inspection under regulation 16 for a period of two years after the account was closed or ceased to be a tax-exempt special savings account—\n(a) every application made under regulation 6;\n(b) every document of the description prescribed by regulation 7B(2);\n(c) every certified copy of such a document or print-out or other copy of the record constituting such a document received in connection with the transfer of the account from another society or institution;\n(d) a record of amounts deposited in or subscribed in connection with or withdrawn from the account.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1929/regulation/10",
    "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."
}