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129. Amend the Tax-exempt Special Savings Account Regulations 1990 in accordance with Articles 130 to 133.
130. In regulation 2(1) (interpretation)(1) for the definition of a “society or institution” substitute—
“a “society, person or institution” means a building society or a person falling within section 840A(1)(b) of the Taxes Act or a relevant European institution;”.
131. In regulation 5(3) (notification by society or institution of intention to operate accounts)(2) for “is authorised under the Banking Act 1987” substitute “falls within section 840A(1)(b) of the Taxes Act”.
132. In regulation 11(a) (society or institution ceasing to be entitled to operate accounts) (3) for “be authorised under the Banking Act 1987” substitute “fall within section 840A(1)(b) of the Taxes Act”.
133.—(1) In the following regulations after “societies” insert “, persons”—
(a)regulation 3(b), (c) and (cd)(4);
(b)regulation 12(3)(a) (twice) and (d).
(2) In the following places after “society” insert “, person”—
(a)regulation 3(cc) and (d);
(b)regulation 4 (three times);
(c)the heading to regulation 5 and paragraphs (1) and (3) of that regulation;
(d)regulation 6(1), (3)(b) and (c) and (5)(5);
(e)regulation 7(1)(a) (twice) and (3)(b)(iii);
(f)regulation 7A(1) (twice), (2), (3)(b)(i) and (ii) and (4)(6);
(g)regulation 7B(1), (2)(a) and (b) (twice);
(h)regulation 8(1) (twice), (2), (3)(a) and (4);
(i)regulation 9(1);
(j)the heading to regulation 10 and that regulation (twice);
(k)the heading to regulation 11 and that regulation;
(l)the heading to regulation 12 and paragraphs (1) (three times), (2) and (3) (four times) of that regulation(7);
(m)the heading to regulation 13 and paragraphs (1) (three times) and (3) (six times) of that regulation(8);
(n)the heading to regulation 14 and paragraphs (1) and (2) (twice) of that regulation(9);
(o)regulation 15;
(p)regulation 16(10).
Regulation 2 was relevantly amended by regulation 3(1) of S.I. 1995/1929 and regulation 8(c) of S.I. 1995/3239.
Regulation 5 was amended by regulation 9 of S.I. 1995/3239.
Regulation 11(a) was amended by regulation 10(a) of S.I. 1995/3239.
Regulation 3 was amended by regulation 4 of S.I. 1995/1929.
Regulation 6 was amended by regulation 5 of S.I. 1995/1929.
Regulation 7A was inserted, together with regulation 7B, by regulation 7 of S.I. 1995/1929.
Regulation 12 was amended by regulation 8 of S.I. 1995/1929.
Regulation 13 was amended by regulation 9 of S.I. 1995/1929.
Regulation 14 was substituted by regulation 10 of S.I. 1995/1929.
Regulation 16 was amended by regulation 11 of S.I. 1995/3239.
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