{
  "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009",
  "json_url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009.json",
  "id": "ukdsi/2009/9780111483404",
  "title": "The Saving Gateway Accounts Regulations 2009",
  "short_title": "Saving Gateway Accounts 2009",
  "long_title": "These Regulations make detailed provision for Saving Gateway Accounts (“SG accounts”), under the Saving Gateway Accounts Act 2009 (c. 8: “the Act”).",
  "citation": "Draft 2009, ISBN 9780111483404",
  "type": "ukdsi",
  "year": "2009",
  "number": "9780111483404",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introductory and Eligibility",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Eligible persons – entitlement to working tax credit or child tax credit",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Eligible persons – connection with the U.K.",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Notices of eligibility",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Opening of account by a person who has received a notice of eligibility",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Maturity period (and payment of maturity payments or death payments)",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Account ceasing to be a Saving Gateway account (and rollover certificates)",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Government contribution rate",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Other requirements to be satisfied in relation to accounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "General requirements for accounts",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Limit on sums paid into the account",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Statements for an account",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Conditions for application to open an account",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Account provider – qualifications and Commissioners’ approval",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Approved account provider – appointment of tax representative",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Account provider – withdrawal by Commissioners of approval",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Approved account provider ceasing to act",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Account provider ceasing to qualify",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Transfer of accounts to other account providers",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Recoupment of maturity payments and death payments etc.",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "“Repair” of invalid accounts",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-21",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Requirements relating to administration of accounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Monthly return and financial claim",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-22",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Records to be kept by account provider",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-23",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Information to be provided to the Commissioners",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-24",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Inspection of records by officer of Revenue and Customs",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-25",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2009/8",
      "title": "Saving Gateway Accounts Act 2009 (repealed)",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111483404",
    "retrieved_at": "2026-10-30T14:56:51.912822+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."
}