{
  "url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-6",
  "json_url": "https://openlegislation.uk/tax-exempt-special-savings-account-regulations-1990/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Conditions for application for an account to be opened",
  "text": "(1) An application by an individual for an account to be opened must be made to a society or institution in writing and shall contain the information as to the individual specified in paragraph (2), the declaration by the individual specified in paragraph (3) and the statement specified in paragraph (4).\n(2) The information specified in this paragraph is–\n(a) his full name,\n(b) his permanent address including postcode,\n(c) his date of birth, and\n(d) if he has one, his national insurance number.\n(3) The declaration by the individual specified in this paragraph is that–\n(a) he is aged 18 or more,\n(b) he has not made an application for any other account to be opened (with the same or any other society or institution) nor has such an account been opened,\n(c) he will not make any other application for an account to be opened (with the same or any other society or institution) while he holds the account opened in pursuance of the application,\n(d) he will not hold the account on behalf of another person, and\n(e) to the best of his knowledge all information provided in the application is true.\n(4) The statement specified in this paragraph is that false statements made in connection with the application may result in penalties or prosecution.\n(5) A society or institution may not accept an application from an individual if it has reason to believe that he–\n(a) is not, or might not be entitled to, open an account, or\n(b) has given untrue information in his application.",
  "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": "substituted",
      "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/6",
    "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."
}