Saving Gateway Accounts Act 2009 (repealed)
Saving Gateway Accounts Act 2009 (repealed) (2009 c. 8)
- Saving Gateway Accounts Act 2009 (repealed) (2009 c. 8)
- Introductory
- 1 Saving Gateway accounts
- Eligibility
- 2 Notices of eligibility
- 3 Eligible persons
- Requirements for accounts and account providers
- 4 Requirements relating to accounts
- 5 Approvals
- Opening and transfers
- 6 Account opening
- 7 Transfers
- Operation of accounts
- 8 Maturity payments
- 9 Statements etc.
- 10 Account ceasing to be Saving Gateway account
- Returns, claims, repayments and interest
- 11 Returns of information to HMRC
- 12 Recovery of payments by HMRC
- 13 Interest
- Tax
- 14 Relief from income tax and capital gains tax
- 15 Alternative finance arrangements
- Transfer of funds on account ceasing to be Saving Gateway Account
- 16 Transfer of funds on account ceasing to be Saving Gateway account
- Information
- 17 Information to be supplied by relevant persons
- 18 Disclosure of information
- Penalties
- 19 Penalties: incorrect information
- 20 Penalties: failure to submit return etc.
- 21 Penalties: non-compliance by account provider
- 22 Decisions and notices
- Appeals
- 23 Rights of appeal
- 24 Exercise of rights of appeal
- 25 Appeals: jurisdiction and powers
- Review
- 26 Review and report to Parliament
- General
- 27 Northern Ireland
- 28 Orders and regulations
- 29 Money
- 30 Interpretation
- 31 Commencement
- 32 Extent
- 33 Short title
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