{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-15",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-15.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/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Information to be provided to the Board",
  "text": "The Board may by notice require any society or institution which operates or which at any time has operated accounts, or any individual who is or has at any time been an account-holder, within such time (not being less than 14 days) as may be provided by the notice, to furnish them with such information (including copies of or extracts from any relevant books or other records) relating to–\n(a) any account; or\n(b) any account (not being a tax-exempt special savings account) with which they have reason to believe an account is or may be connected within the meaning of section 326A(8) of the Taxes Act;\nas they may reasonably require for the purposes of the principal sections or of these Regulations.",
  "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"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2361/regulation/15",
    "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."
}