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1. These Regulations may be cited as the Tax-exempt Special Savings Account (Relevant European Institutions) Regulations 1995 and shall come into force on 2nd January 1996.
2. In these Regulations—
“the Board” means the Commissioners of Inland Revenue;
“notice” means notice in writing and “notify” shall be construed accordingly;
“the principal Regulations” means the Tax-exempt Special Savings Account Regulations 1990(1);
“a relevant European institution” has the meaning given by section 326A(10)(2) of the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
and in Part III of these Regulations “regulation” means a regulation of the principal Regulations.
Section 326A was inserted by section 28(1) of the Finance Act 1990 (c. 29) and subsection (10) was inserted in that section by section 63(3) of the Finance Act 1995.
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