LegalizeSaving Gateway Accounts Act 2009 (repealed)
Introductory
Saving Gateway accounts
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Eligibility
Notices of eligibility
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Eligible persons
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Requirements for accounts and account providers
Requirements relating to accounts
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Approvals
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Opening and transfers
Account opening
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Transfers
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Operation of accounts
Maturity payments
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Statements etc.
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Account ceasing to be Saving Gateway account
10
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Returns, claims, repayments and interest
Returns of information to HMRC
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Recovery of payments by HMRC
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Interest
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Tax
Relief from income tax and capital gains tax
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Alternative finance arrangements
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Transfer of funds on account ceasing to be Saving Gateway Account
Transfer of funds on account ceasing to be Saving Gateway account
16
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Information
Information to be supplied by relevant persons
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Disclosure of information
18
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Penalties
Penalties: incorrect information
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Penalties: failure to submit return etc.
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Penalties: non-compliance by account provider
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Decisions and notices
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Appeals
Rights of appeal
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Exercise of rights of appeal
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Appeals: jurisdiction and powers
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Review
Review and report to Parliament
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General
Northern Ireland
27
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Orders and regulations
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Money
29
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Interpretation
30
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Commencement
31
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Extent
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Short title
33
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Notices of eligibility
Penalties: incorrect information
Appeals: jurisdiction and powers
Editorial notes
Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.