{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) Regulation 2 shall be renumbered as paragraph (1) of that regulation.\n(2) In regulation 2(1)—\n(a) after the definition of “the Board” there shall be inserted—\n““follow-up account” has the same meaning as in section 326BB(1)of the Taxes Act;”\n(b) in the definition of “the principal sections” for the words “and 326B” there shall be substituted the words “, 326B and 326BB”.\n(3) After regulation 2(1) there shall be inserted—\n“(2) For the purposes of these Regulations an account held by an individual matures when a period of five years throughout which the account was a tax-exempt special savings account comes to an end.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 326BB was inserted by section 62(2) of the Finance Act 1995."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1929/regulation/3",
    "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."
}