{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/regulation-4",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 3 after paragraph (c) there shall be added—\n“(cc) provide that subsection (2) of section 326BB of the Taxes Act does not apply in relation to a follow-up account unless at the time prescribed by these Regulations the society or institution with which the account is held has a document of a prescribed description containing such information as is prescribed by these Regulations;\n(cd) require societies and institutions operating accounts which mature to give to the individuals who have held them certificates containing such information as is prescribed by these Regulations;”.",
  "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/4",
    "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."
}