# The Tax-exempt Special Savings Account Regulations 1990, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires–
“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;
“account-holder” means the holder of an account;
“the Board” means the Commissioners of Inland Revenue;
“notice” means notice in writing and “notify” shall be construed accordingly;
“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;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“year” means a year beginning with 6th April in any year and ending with 5th April in the following year.

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Source: https://www.legislation.gov.uk/uksi/1990/2361/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.