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