Saving Gateway Accounts Bill

House of Commons portcullis

House of Commons

Session 2008 - 09
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Saving Gateway Accounts Bill

Saving Gateway Accounts Bill

[AS AMENDED IN PUBLIC BILL COMMITTEE]

Contents
Introductory
1
Saving Gateway accounts
Eligibility
2
Notices of eligibility
3
Eligible persons
Requirements for accounts and account providers
4
Requirements relating to accounts
5
Approvals
Opening and transfers
6
Account opening
7
Transfers
Operation of accounts
8
Maturity payments
9
Statements etc.
10
Account ceasing to be Saving Gateway account
Returns, claims, repayments and interest
11
Returns of information to HMRC
12
Recovery of payments by HMRC
13
Interest
Tax
14
Relief from income tax and capital gains tax
15
Alternative finance arrangements
Transfer of funds on account ceasing to be Saving Gateway Account
16
Transfer of funds on account ceasing to be Saving Gateway account

Bill 57
54/4

Saving Gateway Accounts Bill
ii

Information
17
Information to be supplied by relevant persons
18
Disclosure of information
Penalties
19
Penalties: incorrect information
20
Penalties: failure to submit return etc.
21
Penalties: non-compliance by account provider
22
Decisions and notices
Appeals
23
Rights of appeal
24
Exercise of rights of appeal
25
Appeals: jurisdiction and powers
General
26
Northern Ireland
27
Orders and regulations
28
Money
29
Interpretation
30
Commencement
31
Extent
32
Short title

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Revised 6 February 2009