{
  "url": "https://openlegislation.uk/draft-saving-gateway-accounts-no-2-regulations-2009/note",
  "json_url": "https://openlegislation.uk/draft-saving-gateway-accounts-no-2-regulations-2009/note.json",
  "legislation": "ukdsi/2009/9780111482209",
  "legislation_title": "The Saving Gateway Accounts (No. 2) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-saving-gateway-accounts-no-2-regulations-2009",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make detailed tax provision for Saving Gateway Accounts, under the Saving Gateway Accounts Act 2009 (c. 8).\nRegulation 1 provides for citation and commencement, and regulation 2 for interpretation.\nRegulation 3 provides for exemption of income (or gains) of a Saving Gateway Account for tax purposes.\nRegulations 4 to 6 deal with ancillary tax matters (including recoupment of tax relief wrongly given).\nA full Regulatory Impact Assessment for the Saving Gateway was published on 4 December 2008, the date of the introduction of the Saving Gateway Accounts Bill.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111482209/note",
    "retrieved_at": "2026-10-30T14:56:53.677818+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}