{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/844",
  "legislation_title": "The Tax-exempt Special Savings Account (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/tax-exempt-special-savings-account-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 19th March 1996\nLaid before the House of Commons 19th March 1996\nComing into force 6th April 1996\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 326C(1) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 326C(1) was inserted by section 28(1) of the Finance Act 1990 (c. 29) and amended by section 62(3) and (4) of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/844/introduction",
    "retrieved_at": "2026-10-29T12:47:17.923362+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."
}