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Saving Gateway Accounts Bill


Saving Gateway Accounts Bill

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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

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1992 (c. 8) (supply of information to Her Majesty’s Revenue and Customs) after

“health in pregnancy grant,” insert “Saving Gateway accounts,”.

Penalties

19      

Penalties: incorrect information

(1)   

A penalty of £300 may be imposed on a person who deliberately makes an

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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;

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(b)   

a person who deliberately or carelessly provides incorrect information

in response to a requirement imposed by or under regulations made

under section 17.

(3)   

Where—

(a)   

information is provided to Her Majesty’s Revenue and Customs,

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(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

Revenue and Customs,

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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

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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

section 17.

(2)   

The penalties which may be imposed under subsection (1) are—

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(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

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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.

 
 

Saving Gateway Accounts Bill

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(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.

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(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

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avoid the failure;

(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

excuse ceased.

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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

section 4;

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(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

under section 4(2)(b);

(d)   

allows an account holder to exceed the limit on payments into the

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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

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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

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section 7 or 9.

(2)   

The penalty which may be imposed under subsection (1) on the account

provider is a penalty not exceeding—

(a)   

£300, or

(b)   

£1 in respect of each account affected by the matter, or any of the

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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.

22      

Decisions and notices

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(1)   

It is for the Commissioners to impose a penalty under section 19, 20 or 21.

 
 

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(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

period;

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(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

occurred or began;

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(d)   

in relation to a supplementary penalty imposed by virtue of section

21(3), the day on which the Commissioners become aware of the

underestimate.

(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

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23(1)(e), or

(b)   

an appeal made by the person under section 23(1)(e) has not yet been

determined or withdrawn.

(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.

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(6)   

The Commissioners may, in their discretion, reduce a penalty after a notice has

been given.

(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—

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(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

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assessment and due and payable.

Appeals

23      

Rights of appeal

(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

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provider;

(b)   

to withdraw the person’s approval;

(c)   

not to pay to the person an amount claimed under regulations made

under section 11(3);

(d)   

not to issue a notice of eligibility to the person under section 2;

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(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

requirement.

 
 

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(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

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(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;

(b)   

be given in writing;

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(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.

(3)   

In subsection (2)—

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“tax appeal” means an appeal in any part of the United Kingdom against

a requirement to account for an amount under regulations made under

section 14;

“Northern Ireland appeal” means an appeal in Northern Ireland against

any other requirement or decision.

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(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

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Britain);

(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

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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

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amount under regulations made under section 14, the First-tier

Tribunal, or where determined by or under Tribunal Procedure Rules,

the Upper Tribunal, and

(b)   

in relation to other appeals in Northern Ireland, an appeal tribunal

constituted under Chapter 1 of Part 2 of the Social Security (Northern

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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

 
 

Saving Gateway Accounts Bill

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(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

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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.

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(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).

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(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

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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—

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(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

16(7) of the 1998 Order.

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General

26      

Northern Ireland

In Schedule 2 to the Northern Ireland Act 1998 (c. 47) (excepted matters), after

paragraph 9A insert—

“9B        

Saving Gateway accounts.”

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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;

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(b)   

include incidental, supplementary and consequential provision;

(c)   

include transitional provision or savings;

(d)   

make different provision for different cases.

 
 

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(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

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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

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under section 14 is subject to annulment in pursuance of a resolution of the

House of Commons.

(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

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of Parliament.

(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

House of Parliament.

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28      

Money

Any expenditure incurred by the Commissioners by virtue of this Act is to be

paid out of money provided by Parliament.

29      

Interpretation

In this Act—

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“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);

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“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.

30      

Commencement

This Act (apart from this section and sections 28, 31 and 32) comes into force on

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such day as the Treasury may by order appoint, and different days may be

appointed for different purposes.

31      

Extent

This Act extends to England and Wales, Scotland and Northern Ireland.

 
 

 
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