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Session 2008-09
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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

 
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Prepared: 4 December 2008