Tax-Exempt Special Savings Account

In the UK, the Tax-Exempt Special Savings Account (TESSA) was a special tax-free bank account. The TESSA was announced by John Major in his only Budget as Chancellor of the Exchequer in 1990 (a budget for savings). The TESSA was intended to be a low-risk complement to the personal equity plan (PEP) which would be attractive to a wider range of savers.

The Tax-Exempt Special Savings Account (Relevant European Institutions) Regulations 1995 (Statutory Instruments: 1995: 3239)

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The Tax-Exempt Special Savings Account (Amendment) Regulations 1996 (Statutory Instruments: 1996: 844)

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The Tax-Exempt Special Savings Account (Amendment) Regulations 1995 (Statutory Instruments: 1995: 1929)

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Personal Equity Plan

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