The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Note: Point in time prospective is the latest available view of the legislation that includes by default all the prospective changes that might come into force.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Saving Gateway Accounts Act 2009. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(1)Regulations may require, or authorise officers of Revenue and Customs to require, a relevant person—
(a)to make documents available for inspection by Her Majesty's Revenue and Customs, or
(b)to provide information or documents to Her Majesty's Revenue and Customs.
(2)The following are relevant persons—
(a)a person who is or was an approved account provider;
(b)a person who has applied to open a Saving Gateway account;
(c)a person who is or was the holder of a Saving Gateway account or a purported Saving Gateway account.
(3)Regulations may include provision requiring documents to be made available or information or documents to be provided—
(a)in the form and way prescribed by the regulations;
(b)by the time and at the place so prescribed.
Latest with prospective:Latest with prospective is the latest available (revised) version of the legislation but includes the prospective versions of individual provisions where they exist. This point in time view of the legislation becomes available after clicking a prospective version of a provision via Advanced Features > Show Timeline of Changes.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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