(1) The following are the conditions referred to in paragraph (a) of the definition of "special savings account" in section 256(1):
(a) the account shall be designated by the relevant deposit taker as a special savings account;
(b) the account shall not be denominated in a foreign currency;
(c) the account shall not be connected with any other account held by the account holder or any other person; and for this purpose an account shall be connected with another account if -
(I) either account was opened with reference to the other account, or with a view to enabling the other account to be opened on particular terms, or with a view to facilitating the opening of the other account on particular terms, and
(II) the terms on which either account was opened would have been significantly less favourable to the account holder if the other account had not been opened,
or
(ii) the terms on which either account is operated are altered or affected in any way whatever because of the existen
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