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Explanatory Notes
House of Commons
Session 2008-09
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Other Bills before Parliament
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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
© Parliamentary copyright 2008
Prepared: 4 December 2008