# The Tax-exempt Special Savings Account Regulations 1990, Regulation 13: Return of individual information by society or institution


(1) A society or institution shall within three months after each of the individual reporting dates specified in paragraph (2), and after ceasing to or ceasing to be entitled to operate accounts, deliver to the Board a return signed on behalf of the society or institution making it (or, where the return is made on magnetic tape, accompanied by a certificate signed on behalf of the society or institution as to the contents of the tape) which contains the individual information specified in paragraph (3).
(2) The individual reporting dates specified in this paragraph are 31st March 1992 and 31st March in each year thereafter.
(3) The individual information specified in this paragraph is information relating to each account operated in the period beginning with the date on which the society or institution began to operate accounts, or with the day following the previous individual reporting date, whichever is the later, and ending with the relevant individual reporting date or date of cessation, as to–
(a) as regards the account-holder–
(i) his full name,
(ii) his permanent address including postcode,
(iii) his date of birth, and
(iv) if he has one, his national insurance number, and
(b) as regards the account–
(i) the number allocated to that account by the society or institution,
(ii) the date on which the account was opened (whether with the society or institution making the return or with any other society or institution which previously operated the account),
(iii) all amounts deposited in, or subscribed for shares in connection with, the account in the period beginning with the date on which the account was opened and ending with the relevant individual reporting date or date of cessation,
(iv) the balance at the relevant individual reporting date or date of cessation,
(v) in the case of an account which has closed or has ceased to be a tax-exempt special savings account, the date on which that happened, and
(vi) in either of the cases referred to in paragraph (v), whether the account was closed at the end of the period of five years beginning with the day on which the account was opened, or on the earlier death of the account holder, or ceased to be a tax-exempt special savings account for any of the reasons mentioned in section 326B(1) of the Taxes Act, or was transferred to another society or institution.

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Source: https://www.legislation.gov.uk/uksi/1990/2361/regulation/13 (the official version)
Page: https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.