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House of Lords

Session 2008 - 09 Internet Publications Other Bills before Parliament

Saving Gateway Accounts Bill

Saving Gateway Accounts Bill
[AS AMENDED ON REPORT]
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
HL Bill 52                                                                                               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
Review
26    Review and report to Parliament
General
27    Northern Ireland
28    Orders and regulations
29    Money
30    Interpretation
31    Commencement
32    Extent
33    Short title

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