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Saving Gateway Accounts Act 2009

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  • s. 17 coming into force by S.I. 2010/921 art. 2(1) (Effect not applied to legislation.gov.uk. Order revoked (22.6.2010) by S.I. 2010/1640, art. 2)
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  • s. 23(1)(b)-(e)(2)-(4) coming into force by S.I. 2010/921 art. 2(1) (Effect not applied to legislation.gov.uk. Order revoked (22.6.2010) by S.I. 2010/1640, art. 2)

Commencement Orders yet to be applied to the Saving Gateway Accounts Act 2009

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Commencement Orders bringing legislation that affects this Act into force:

17Information to be supplied by relevant personsE+W+S+N.I.

This sectionnoteType=Explanatory Notes has no associated

(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.

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