Saving Gateway Accounts Act 2009

  1. Introduction

  2. Background

  3. Territorial Extent

  4. Commentary

    1. Section 1 Saving Gateway accounts

    2. Section 2 Notices of eligibility

    3. Section 3 Eligible persons

    4. Section 4 Requirements relating to accounts

    5. Section 5 Approvals

    6. Section 6 Account opening

    7. Section 7 Transfers

    8. Section 8 Maturity payments

    9. Section 9 Statements etc.

    10. Section 10 Account ceasing to be Saving Gateway account

    11. Section 11 Returns of information to HMRC

    12. Section 12 Recovery of payments by HMRC

    13. Section 13 Interest

    14. Section 14 Relief from income tax and capital gains tax

    15. Section 15 Alternative finance arrangements

    16. Section 16 Transfer of funds on account ceasing to be Saving Gateway account

    17. Section 17 Information to be supplied by relevant persons

    18. Section 18 Disclosure of information

    19. Section 19 Penalties: incorrect information

    20. Section 20 Penalties: failure to submit return etc.

    21. Section 21 Penalties: non-compliance by account provider

    22. Section 22 Decisions and notices

    23. Section 23 Rights of appeal

    24. Section 24 Exercise of rights of appeal

    25. Section 25 Appeals: jurisdiction and powers

    26. Section 26 Review and report to Parliament

    27. Section 27 Northern Ireland

    28. Section 28 Orders and regulations

  5. Commencement

  6. Hansard References