{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-2",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires–\n“account” means a deposit account or share account which is a tax-exempt special savings account for the purposes of section 326A of the Taxes Act;\n“account-holder” means the holder of an account;\n“the Board” means the Commissioners of Inland Revenue;\n“notice” means notice in writing and “notify” shall be construed accordingly;\n“the principal sections” means sections 326A and 326B of the Taxes Act; a “society or institution” means a building society or an institution authorised under the Banking Act 1987;\n“the Taxes Act” means the Income and Corporation Taxes Act 1988;\n“year” means a year beginning with 6th April in any year and ending with 5th April in the following year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 326A and 326B were inserted by section 28(1) of the Finance Act 1990."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1987 c. 22."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001"
    },
    {
      "type": "renumbered (as reg.2(1))",
      "affecting": "uksi/1995/1929",
      "affecting_title": "The Tax-exempt Special Savings Account (Amendment) Regulations 1995"
    },
    {
      "type": "added",
      "affecting": "uksi/1995/1929",
      "affecting_title": "The Tax-exempt Special Savings Account (Amendment) Regulations 1995"
    },
    {
      "type": "amended",
      "affecting": "uksi/1995/1929",
      "affecting_title": "The Tax-exempt Special Savings Account (Amendment) Regulations 1995"
    },
    {
      "type": "added",
      "affecting": "uksi/1995/1929",
      "affecting_title": "The Tax-exempt Special Savings Account (Amendment) Regulations 1995"
    },
    {
      "type": "added",
      "affecting": "uksi/1995/3239",
      "affecting_title": "The Tax-exempt Special Savings Account (Relevant European Institutions) Regulations 1995"
    },
    {
      "type": "amended",
      "affecting": "uksi/1995/3239",
      "affecting_title": "The Tax-exempt Special Savings Account (Relevant European Institutions) Regulations 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2361/regulation/2",
    "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."
}