{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-5",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Notification by society or institution of intention to operate accounts",
  "text": "(1) A society or institution shall before it begins to operate accounts notify the Board of its intention to do so and as part of that notification shall provide the Board with the information specified in paragraph (2) and a certificate in the terms specified in paragraph (3).\n(2) The information specified in this paragraph is–\n(a) the name under which it is incorporated or registered and, if it is not incorporated or registered in the United Kingdom, the State or territory in which it is incorporated or registered;\n(b) its principal address in the United Kingdom including postcode;\n(c) the tax office to which its accounts are submitted and its reference number there; and\n(d) the date from which it intends to operate accounts.\n(3) The certificate specified in this paragraph is a certificate that the society or institution is a building society or is authorised under the Banking Act 1987 as the case may be.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "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": "amended",
      "affecting": "uksi/1995/3239",
      "affecting_title": "The Tax-exempt Special Savings Account (Relevant European Institutions) 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/5",
    "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."
}