|
| |
|
18 | Disclosure of information |
| |
(1) | In section 121F(2) of the Social Security Administration Act 1992 (c. 5) (supply |
| |
of information to Her Majesty’s Revenue and Customs), after “health in |
| |
pregnancy grant,” insert “Saving Gateway accounts,”. |
| |
(2) | In section 115E(2) of the Social Security Administration (Northern Ireland) Act |
| 5 |
1992 (c. 8) (supply of information to Her Majesty’s Revenue and Customs) after |
| |
“health in pregnancy grant,” insert “Saving Gateway accounts,”. |
| |
| |
19 | Penalties: incorrect information |
| |
(1) | A penalty of £300 may be imposed on a person who deliberately makes an |
| 10 |
incorrect declaration under section 6(2)(b). |
| |
(2) | A penalty not exceeding £3,000 may be imposed on— |
| |
(a) | a person who deliberately or carelessly makes an incorrect statement or |
| |
declaration in or in connection with a return made by the person under |
| |
regulations made under section 11; |
| 15 |
(b) | a person who deliberately or carelessly provides incorrect information |
| |
in response to a requirement imposed by or under regulations made |
| |
| |
| |
(a) | information is provided to Her Majesty’s Revenue and Customs, |
| 20 |
(b) | after the information is provided, the person who provided the |
| |
information, or on whose behalf the information was provided, |
| |
discovers that the information was inaccurate, and |
| |
(c) | that person fails to take reasonable steps to inform Her Majesty’s |
| |
| 25 |
the inaccuracy is to be treated for the purposes of this section as the result of |
| |
that person’s carelessness. |
| |
20 | Penalties: failure to submit return etc. |
| |
(1) | Penalties may be imposed on— |
| |
(a) | a person who fails to submit a return under regulations under section |
| 30 |
11 within the period specified in the regulations; |
| |
(b) | a person who fails to make documents available, or to provide |
| |
information or documents, in accordance with regulations under |
| |
| |
(2) | The penalties which may be imposed under subsection (1) are— |
| 35 |
(a) | a penalty not exceeding £300, and |
| |
(b) | if the failure continues after a penalty under paragraph (a) is imposed, |
| |
a further penalty or penalties not exceeding £60 for each day on which |
| |
the failure continues after the day on which the penalty under that |
| |
paragraph was imposed (but excluding any day for which a penalty |
| 40 |
under this paragraph has already been imposed). |
| |
(3) | No penalty under subsection (1) may be imposed on a person in respect of a |
| |
failure after the failure has been remedied. |
| |
|
| |
|
| |
|
(4) | For the purposes of subsection (1) a person is to be taken not to have failed to |
| |
do a thing by a particular time— |
| |
(a) | if the person had a reasonable excuse for not doing it by that time; or |
| |
(b) | if the person did the thing within such further time as the |
| |
Commissioners may have allowed. |
| 5 |
(5) | For the purposes of subsection (4)— |
| |
(a) | an insufficiency of funds is not a reasonable excuse unless attributable |
| |
to events outside the person’s control; |
| |
(b) | where the person relied on any other person to do anything, that is not |
| |
a reasonable excuse unless the first person took reasonable care to |
| 10 |
| |
(c) | where the person had a reasonable excuse for the failure but the excuse |
| |
ceased, the person is to be treated as having continued to have the |
| |
excuse if the failure is remedied without unreasonable delay after the |
| |
| 15 |
21 | Penalties: non-compliance by account provider |
| |
(1) | A penalty may be imposed on an account provider if the account provider— |
| |
(a) | offers or operates, as a purported Saving Gateway account, an account |
| |
which does not comply with a requirement imposed by or under |
| |
| 20 |
(b) | fails to pay a maturity payment within the period specified in |
| |
regulations under section 8(4); |
| |
(c) | fails to pay a death payment within the period specified in regulations |
| |
| |
(d) | allows an account holder to exceed the limit on payments into the |
| 25 |
account imposed by regulations under section 4(3); |
| |
(e) | fails to comply with a condition or requirement imposed by or under |
| |
regulations under section 5; |
| |
(f) | opens a purported Saving Gateway account for a person where the |
| |
application for the account does not include a declaration under section |
| 30 |
6(2)(b) or does not comply with section 6(2)(c); |
| |
(g) | fails to open an account for a person in accordance with section 6(3); |
| |
(h) | opens an account for a person where regulations under section 6(4) |
| |
require the account provider to refuse to open an account; |
| |
(i) | fails to comply with a requirement imposed by regulations under |
| 35 |
| |
(2) | The penalty which may be imposed under subsection (1) on the account |
| |
provider is a penalty not exceeding— |
| |
| |
(b) | £1 in respect of each account affected by the matter, or any of the |
| 40 |
matters, in respect of which a penalty is imposed, |
| |
whichever is the greater. |
| |
(3) | A supplementary penalty may be imposed under subsection (1) if an earlier |
| |
penalty was based on an underestimate of the number of accounts affected. |
| |
| 45 |
(1) | It is for the Commissioners to impose a penalty under section 19, 20 or 21. |
| |
|
| |
|
| |
|
(2) | A decision to impose a penalty may not be made after the end of 12 months |
| |
beginning with the relevant date. |
| |
(3) | In subsection (2) “the relevant date” means— |
| |
(a) | in relation to a penalty under section 19(1), the last day of the appeal |
| |
| 5 |
(b) | in relation to a penalty under section 19(2)(a) or (b) or 21(1) (other than |
| |
one within paragraph (d) below), the day on which the Commissioners |
| |
become aware of the matter in respect of which the penalty is imposed; |
| |
(c) | in relation to a penalty under section 20(1), the day on which the failure |
| |
| 10 |
(d) | in relation to a supplementary penalty imposed by virtue of section |
| |
21(3), the day on which the Commissioners become aware of the |
| |
| |
(4) | In subsection (3)(a), “the appeal period” means the period during which— |
| |
(a) | the person on whom the penalty is imposed could appeal under section |
| 15 |
| |
(b) | an appeal made by the person under section 23(1)(e) has not yet been |
| |
| |
(5) | If the Commissioners decide to impose a penalty, they must give notice of the |
| |
decision to the person on whom the penalty is imposed. |
| 20 |
(6) | The Commissioners may, in their discretion, reduce a penalty after a notice has |
| |
| |
(7) | A penalty must be paid within 30 days beginning with the date on which the |
| |
notice of the penalty was issued. |
| |
(8) | A notice must specify— |
| 25 |
(a) | the amount of the penalty; |
| |
(b) | the date on which the notice is issued; |
| |
(c) | details of the right of appeal against the penalty under section 23. |
| |
(9) | A penalty is to be treated for the purposes of Part 6 of the Taxes Management |
| |
Act 1970 (c. 9) (collection and recovery) as if it were tax charged in an |
| 30 |
assessment and due and payable. |
| |
| |
| |
(1) | A person may appeal against a decision by the Commissioners— |
| |
(a) | not to approve the person under section 4(1) as an approved account |
| 35 |
| |
(b) | to withdraw the person’s approval; |
| |
(c) | not to pay to the person an amount claimed under regulations made |
| |
| |
(d) | not to issue a notice of eligibility to the person under section 2; |
| 40 |
(e) | that an account held by the person is not a Saving Gateway account. |
| |
(2) | A person who is required, under regulations made under section 12 or 14, to |
| |
account for an amount may appeal against the decision to impose the |
| |
| |
|
| |
|
| |
|
(3) | A person on whom a penalty under section 19, 20 or 21 is imposed may appeal |
| |
against the decision to impose the penalty. |
| |
(4) | A person on whom a penalty under section 19(2), 20 or 21 is imposed may |
| |
appeal against the amount of the penalty. |
| |
24 | Exercise of rights of appeal |
| 5 |
(1) | Notice of an appeal under section 23 must be given to the Commissioners |
| |
within 30 days after the date on which notice of the decision was given. |
| |
(2) | Notice of a tax appeal or a Northern Ireland appeal must— |
| |
(a) | specify the grounds of appeal; |
| |
| 10 |
(c) | contain sufficient information to identify the appellant and the decision |
| |
against which the appeal is being made; and |
| |
(d) | be signed, or authenticated in another way approved by the |
| |
Commissioners, by or on behalf of the appellant. |
| |
| 15 |
“tax appeal” means an appeal in any part of the United Kingdom against |
| |
a requirement to account for an amount under regulations made under |
| |
| |
“Northern Ireland appeal” means an appeal in Northern Ireland against |
| |
any other requirement or decision. |
| 20 |
(4) | Regulations may apply any provision of an enactment specified in subsection |
| |
(5), with or without modifications, to an appeal under section 23. |
| |
(5) | Those enactments are— |
| |
(a) | Part 5 of the Taxes Management Act 1970 (c. 9) (tax appeals); |
| |
(b) | the Social Security Act 1998 (c. 14) (social security appeals: Great |
| 25 |
| |
(c) | the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. |
| |
10)) (social security appeals: Northern Ireland); |
| |
(d) | the Tribunals, Courts and Enforcement Act 2007 (c. 15). |
| |
(6) | An order may add an enactment to the list in subsection (5), remove an |
| 30 |
enactment from the list or amend an entry in the list. |
| |
25 | Appeals: jurisdiction and powers |
| |
(1) | In this section “the tribunal” means— |
| |
(a) | in relation to appeals in England and Wales or Scotland, and in relation |
| |
to appeals in Northern Ireland against a requirement to account for an |
| 35 |
amount under regulations made under section 14, the First-tier |
| |
Tribunal, or where determined by or under Tribunal Procedure Rules, |
| |
| |
(b) | in relation to other appeals in Northern Ireland, an appeal tribunal |
| |
constituted under Chapter 1 of Part 2 of the Social Security (Northern |
| 40 |
Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) (“the 1998 Order”). |
| |
(2) | On an appeal under section 23(1) or (2), the tribunal may— |
| |
(a) | confirm the decision of the Commissioners, |
| |
(b) | set aside the decision of the Commissioners, or |
| |
|
| |
|
| |
|
(c) | allow the appeal in part. |
| |
(3) | On an appeal under section 23(3) or (4), the tribunal may— |
| |
(a) | if it appears that no penalty has been incurred, set the decision to |
| |
impose the penalty aside; |
| |
(b) | if the amount of the penalty appears to be appropriate, confirm the |
| 5 |
decision to impose it and its amount; |
| |
(c) | if the amount set appears to be excessive, reduce it to such other |
| |
amount (including nil) as they consider appropriate; |
| |
(d) | if the amount set appears to be insufficient, increase it to such amount |
| |
not exceeding the permitted maximum as they consider appropriate. |
| 10 |
(4) | In addition to any right of appeal on a point of law under section 11(2) of the |
| |
Tribunals, Courts and Enforcement Act 2007 (c. 15), a person who is found |
| |
liable to a penalty by the First-tier Tribunal has a right of appeal to the Upper |
| |
Tribunal, and on such an appeal the Upper Tribunal has a similar jurisdiction |
| |
to that conferred on the tribunal by subsection (3). |
| 15 |
(5) | For the purposes of Article 15 of the 1998 Order, a decision of an appeal |
| |
tribunal constituted under Chapter 1 of Part 2 of the 1998 Order (a “Northern |
| |
Ireland tribunal”) on an appeal under this Act is to be treated as if it were a |
| |
decision under Article 13 or 14 of the 1998 Order. |
| |
(6) | In addition to any right of appeal on a point of law under Article 15 of the 1998 |
| 20 |
Order, a person who is found liable to a penalty by a Northern Ireland tribunal |
| |
has a right of appeal to the Northern Ireland Social Security Commissioner, |
| |
and on such an appeal the Commissioner has a similar jurisdiction to that |
| |
conferred on the tribunal by subsection (3). |
| |
(7) | In subsection (6), “Northern Ireland Social Security Commissioner” means— |
| 25 |
(a) | the Chief Social Security Commissioner or any other Social Security |
| |
Commissioner appointed under the Social Security Administration |
| |
(Northern Ireland) Act 1992 (c. 8), or |
| |
(b) | a tribunal of three or more Commissioners constituted under Article |
| |
| 30 |
| |
| |
In Schedule 2 to the Northern Ireland Act 1998 (c. 47) (excepted matters), after |
| |
| |
“9B | Saving Gateway accounts.” |
| 35 |
27 | Orders and regulations |
| |
(1) | Any power to make an order or regulations under this Act is exercisable by the |
| |
Treasury by statutory instrument. |
| |
(2) | An order or regulations under this Act may — |
| |
(a) | provide for a person to exercise a discretion in relation to any matter; |
| 40 |
(b) | include incidental, supplementary and consequential provision; |
| |
(c) | include transitional provision or savings; |
| |
(d) | make different provision for different cases. |
| |
|
| |
|
| |
|
(3) | An order under section 3(6) may not be made unless a draft of the statutory |
| |
instrument containing the order has been laid before, and approved by a |
| |
resolution of, each House of Parliament. |
| |
(4) | Regulations under section 3(1)(b) or (4) or 8(1) may not be made unless a draft |
| |
of the statutory instrument containing the regulations has been laid before, and |
| 5 |
approved by a resolution of, each House of Parliament. |
| |
(5) | The first regulations under section 14 may not be made unless a draft of the |
| |
statutory instrument containing the regulations has been laid before, and |
| |
approved by a resolution of, the House of Commons. |
| |
(6) | The second, or any subsequent, statutory instrument containing regulations |
| 10 |
under section 14 is subject to annulment in pursuance of a resolution of the |
| |
| |
(7) | The first regulations made in the exercise of any other power under this Act |
| |
may not be made unless a draft of the statutory instrument containing the |
| |
regulations has been laid before, and approved by a resolution of, each House |
| 15 |
| |
(8) | A statutory instrument containing only an order under section 24(6) or |
| |
regulations under this Act other than regulations to which subsection (4), (5), |
| |
(6) or (7) applies is subject to annulment in pursuance of a resolution of either |
| |
| 20 |
| |
Any expenditure incurred by the Commissioners by virtue of this Act is to be |
| |
paid out of money provided by Parliament. |
| |
| |
| 25 |
“approved account provider” has the meaning given by section 4(1); |
| |
“the Commissioners” has the meaning given by section 1(2); |
| |
“death payment” has the meaning given by section 4(2)(b); |
| |
“eligible person” has the meaning given by section 3(1); |
| |
“maturity payment” has the meaning given by section 4(2)(a); |
| 30 |
“maturity period” has the meaning given by section 4(2)(a); |
| |
“notice of eligibility” has the meaning given by section 2; |
| |
“Saving Gateway account” has the meaning given by section 1. |
| |
| |
This Act (apart from this section and sections 28, 31 and 32) comes into force on |
| 35 |
such day as the Treasury may by order appoint, and different days may be |
| |
appointed for different purposes. |
| |
| |
This Act extends to England and Wales, Scotland and Northern Ireland. |
| |
|
| |
|