http://www.legislation.gov.uk/uksi/1990/2361/regulation/16/made
The Tax-exempt Special Savings Account Regulations 1990
Banking
Tax offices
King's Printer of Acts of Parliament
2016-04-26
INCOME TAX
These Regulations, which come into force on 19th December 1990, are made under section 326C(1) of the Income and Corporation Taxes Act 1988. They make provision for tax-exempt special savings accounts (“accounts”) in addition to that provided in sections 326A and 326B of that Act. They prescribe an additional condition which must be satisfied by accounts and provide for building societies and institutions authorised under the Banking Act 1987 to notify the Board that they intend to operate accounts, specify the conditions for applications by individuals for such accounts to be opened, provide for societies and institutions to deliver returns in connection with such accounts, for the transfer of such accounts and for societies and institutions to be prohibited from operating new accounts in certain circumstances, and make provision for the circumstances arising when an institution ceases, or ceases to be entitled, to operate accounts.
The Tax-exempt Special Savings Account Regulations 1990
reg. 2(1)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 130
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg. 3(b)(c)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 133(1)(a)
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg. 3(b)(cd)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 133(1)(a)
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg. 3(cc)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 133(2)(a)
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg. 7A(1)
(2)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 133(2)(f)
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg. 7A(3)(b)(i)
(ii)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 133(2)(f)
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg. 7A(4)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 133(2)(f)
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg. 7B(1)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 133(2)(g)
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg. 7B(2)(a)
(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 133(2)(g)
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg. 14(1)
(2)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 133(2)(n)
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg. 16
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 133(2)(p)
art. 1(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg.2(1) (defn. of follow-up account)
The Tax-exempt Special Savings Account (Amendment) Regulations 1995
reg.3(2)(a)
The Tax-exempt Special Savings Account Regulations 1990
reg.2(1) (defn. of the principal sections)
The Tax-exempt Special Savings Account (Amendment) Regulations 1995
reg.3(2)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg.2(2)
The Tax-exempt Special Savings Account (Amendment) Regulations 1995
reg.3(3)
The Tax-exempt Special Savings Account Regulations 1990
reg.3(cc)(cd)
The Tax-exempt Special Savings Account (Amendment) Regulations 1995
reg.4
The Tax-exempt Special Savings Account Regulations 1990
reg.7(5)
The Tax-exempt Special Savings Account (Amendment) Regulations 1995
reg.6
The Tax-exempt Special Savings Account Regulations 1990
regs.7A ?B
The Tax-exempt Special Savings Account (Amendment) Regulations 1995
reg.7
The Tax-exempt Special Savings Account Regulations 1990
reg.13(3)(b)
(iia)
The Tax-exempt Special Savings Account (Amendment) Regulations 1995
reg. 9
The Tax-exempt Special Savings Account Regulations 1990
reg.2(1) (defns. of EEA Agreement EEA State and a relevant European institution)
The Tax-exempt Special Savings Account (Relevant European Institutions) Regulations 1995
reg.8(a)(b)
The Tax-exempt Special Savings Account Regulations 1990
reg.2(1) (defn. of soc i ety or institution)
The Tax-exempt Special Savings Account (Relevant European Institutions) Regulations 1995
reg.8(c)
The Tax-exempt Special Savings Account Regulations 1990
reg.5(2A)
The Tax-exempt Special Savings Account (Relevant European Institutions) Regulations 1995
reg.9(b)
The Tax-exempt Special Savings Account Regulations 1990
reg.11(f)
The Tax-exempt Special Savings Account (Relevant European Institutions) Regulations 1995
reg.10(b)
The Tax-exempt Special Savings Account Regulations 1990
reg.16
The Tax-exempt Special Savings Account (Relevant European Institutions) Regulations 1995
reg.11
The Tax-exempt Special Savings Account Regulations 1990
reg.7(4A)
The Tax-exempt Special Savings Account (Amendment) Regulations 1996
reg.3(b)
The Tax-exempt Special Savings Account Regulations 1990
reg.7(4A)
The Tax-exempt Special Savings Account (Amendment) Regulations 1996
reg.3(b)
Inspection of records by officer of the Board16
The Board may by notice require any society or institution which operates or which at any time has operated accounts, or any individual who is or has at any time been an account-holder, within such time (not being less than 14 days) as may be provided in the notice, to make available for inspection by an officer of the Board authorised for that purpose such documents (including relevant books and other records) as are in that person’s possession or under that person’s control containing information relating to–
a
any account; or
b
any account (not being a tax-exempt special savings account) with which they have reason to believe an account is or may be connected within the meaning of section 326A(8) of the Taxes Act;
as they may reasonably require for the purposes of the principal sections or of these Regulations.