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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Tax-exempt special savings account ： ウィキペディア英語版 Tax-exempt special savings account In the UK, the tax-exempt special savings account (TESSA) was one of a number of tax-free savings accounts. 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. ==Qualification== An individual aged 18 or over was able to open a TESSA with a bank, building society or other financial institution from 1 January 1991〔 〕 to 5 April 1999. A specific requirement was the presentation of the applicant's National Insurance number, facilitating identification to taxation, for the purpose of ensuring only one TESSA (tax free) account investment could be operated by the individual per year. Interest on the TESSA was free from UK income tax. The favourable tax treatment of a TESSA lasted for 5 years, and it was possible to invest up to £9,000, with a maximum investment of £3,000 invested in the first year and £1,800 in each of the second to fifth years (although, if the maximum was invested in the first four years, only £600 could be added in the fifth year). Withdrawals were permitted within the first 5 years: tax relief was clawed back if any of the invested capital was taken out; withdrawals of interest did not trigger a clawback of the tax relief. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax-exempt special savings account」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.