# The Tax-exempt Special Savings Account (Amendment) Regulations 1995, Regulation 4: Amendments to the principal Regulations


In regulation 3 after paragraph (c) there shall be added—
“(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;
(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;”.

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Source: https://www.legislation.gov.uk/uksi/1995/1929/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1995/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.