{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-3",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Introductory",
  "text": "These Regulations–\n(a) prescribe a condition additional to those set out in section 326A of the Taxes Act which must be satisfied if an account is to be or remain a tax-exempt special savings account;\n(b) make provision for the giving by the Board to societies and institutions of notices prohibiting them from operating new accounts, including provision about appeals against the giving of notices;\n(c) require societies and institutions operating or proposing to operate accounts to give information and send documents to the Board and to make documents available for inspection;\n(d) make provision as to the transfer of accounts from one society or institution to another;\n(e) generally supplement the provisions of the principal sections.",
  "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": "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": "added",
      "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/3",
    "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."
}