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Saving Gateway Accounts Act 2009
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12Recovery of payments by HMRC
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(1)Regulations may make provision requiring, in prescribed circumstances, a person of a prescribed description to account to the Commissioners for an amount paid by the Commissioners in pursuance of this Act.
(2)Regulations may also provide that an amount to be accounted for under this section is to be treated for the purposes of Part 6 of the Taxes Management Act 1970 (c. 9) (collection and recovery) as if it were tax charged in an assessment and due and payable.
(3)Regulations may provide that a person ceases to be required to account for an amount after the end of a prescribed period.
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