{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-10",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-10.json",
  "legislation": "uksi/1990/2361",
  "legislation_title": "The Tax-exempt Special Savings Account Regulations 1990",
  "legislation_url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Society or institution ceasing to act",
  "text": "A society or institution shall give notice to the Board and to the account-holder of its intention to cease to operate an account within a reasonable time before it so ceases so that its obligations in relation to the account (including the transfer of the account to another society or institution) can be conveniently discharged at or about the time it ceases to act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word inserted",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001"
    },
    {
      "type": "word inserted",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2361/regulation/10",
    "retrieved_at": "2026-10-29T14:56:50.304367+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."
}