Statutory Instrument 1995 No. 3239

The Tax-exempt Special Savings Account (Relevant European Institutions) Regulations 1995

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© Crown Copyright 1995

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1995 No. 3239

INCOME TAX

The Tax-exempt Special Savings Account (Relevant European Institutions) Regulations 1995

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 326C(1) and (1A) and 326D of the Income and Corporation Taxes Act 1988^[1], hereby make the following Regulations:

Citation and commencement
    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.

Interpretation
    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^[2];


"a relevant European institution" has the meaning given by section 326A(10)^[3] 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.

[1] 1988 c. 1; section 326C(1) was inserted by section 28(1) of the Finance Act 1990 (c. 29) and amended by section 62(3) and (4) of the Finance Act 1995 (c. 4); section 326D was inserted by section 63(4) of the Finance Act 1995. back

[2] S.I. 1990/2361; amended by S.I. 1995/1929. back

[3] 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. back

Explanatory Note