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House of Commons

Session 2008-09 Publications on the internet Other Bills before Parliament Bill Home Page

Index to Saving Gateway Accounts Bill

INTRODUCTION BACKGROUND COMMENTARY Clause 2 Notices of eligibility Clause 3 Eligible persons Clause 4 Requirements relating to accounts Clause 5 Approvals Clause 6 Account opening Clause 7 Transfers Clause 8 Maturity payments Clause 9 Statements etc. Clause 10 Account ceasing to be Saving Gateway account Clause 11 Returns of information to HMRC Clause 12 Recovery of payments by HMRC Clause 13 Interest Clause 14 Relief from income tax and capital gains tax Clause 15 Alternative finance arrangements Clause 16 Transfer of funds on account ceasing to be Saving Gateway account Clause 17 Information to be supplied by relevant persons Clause 18 Disclosure of information Clause 19 Penalties: incorrect information Clause 20 Penalties: failure to submit return etc. Clause 21 Penalties: non-compliance by account provider Clause 22 Decisions and notices Clause 23 Rights of appeal Clause 24 Exercise of rights of appeal Clause 25 Appeals: jurisdiction and powers Clause 26 Northern Ireland Clause 27 Orders and regulations FINANCIAL EFFECTS OF THE BILL EFFECTS OF THE BILL ON PUBLIC SERVICE MANPOWER SUMMARY OF THE IMPACT ASSESSMENT EUROPEAN CONVENTION ON HUMAN RIGHTS TRANSPOSITION NOTES TERRITORIAL EXTENT COMMENCEMENT

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