{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-14",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Records to be kept by society or institution",
  "text": "A society or institution shall at all times keep sufficient records in respect of each account that it operates to enable the requirements of the principal sections and of these Regulations to be satisfied and in particular, but without prejudice to the generality of the foregoing, every application under regulation 6 and a record of amounts deposited in, or subscribed in connection with or withdrawn from an account shall be preserved by the society or institution so as to be available for inspection under regulation 16 for a period of two years after the account was closed or ceased to be a tax-exempt special savings account.",
  "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"
    },
    {
      "type": "substituted",
      "affecting": "uksi/1995/1929",
      "affecting_title": "The Tax-exempt Special Savings Account (Amendment) Regulations 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2361/regulation/14",
    "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."
}