Saving Gateway Accounts Act 2009

1. Introductory Text

2. Introductory

   1. 1. Saving Gateway accounts

3. Eligibility

   1. 2. Notices of eligibility

   2. 3. Eligible persons

4. Requirements for accounts and account providers

   1. 4. Requirements relating to accounts

   2. 5. Approvals

5. Opening and transfers

   1. 6. Account opening

   2. 7. Transfers

6. Operation of accounts

   1. 8. Maturity payments

   2. 9. Statements etc.

   3. 10. Account ceasing to be Saving Gateway account

7. Returns, claims, repayments and interest

   1. 11. Returns of information to HMRC

   2. 12. Recovery of payments by HMRC

   3. 13. Interest

8. Tax

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

   2. 15. Alternative finance arrangements

9. Transfer of funds on account ceasing to be Saving Gateway Account

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

10. Information

    1. 17. Information to be supplied by relevant persons

    2. 18. Disclosure of information

11. Penalties

    1. 19. Penalties: incorrect information

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

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

    4. 22. Decisions and notices

12. Appeals

    1. 23. Rights of appeal

    2. 24. Exercise of rights of appeal

    3. 25. Appeals: jurisdiction and powers

13. Review

    1. 26. Review and report to Parliament

14. General

    1. 27. Northern Ireland

    2. 28. Orders and regulations

    3. 29. Money

    4. 30. Interpretation

    5. 31. Commencement

    6. 32. Extent

    7. 33. Short title