{
  "url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-2",
  "json_url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009/regulation-2.json",
  "legislation": "ukdsi/2009/9780111483404",
  "legislation_title": "The Saving Gateway Accounts Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-saving-gateway-accounts-regulations-2009",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n(a) the following expressions have the meanings given in the Saving Gateway Accounts Act 2009 (“the Act”)—\n“approved account provider” (see section 4(1));\n“the Commissioners” (see section 1(2));\na “death payment” (see section 4(2)(b));\n“eligible person” (see section 3(1) as supplemented by regulations 3 and 4);\nthe “first month of the account’s operation” (see section 4(5)), and references to the sixth or any other month of the account’s operation, and cognate expressions, have corresponding meanings;\n“maturity payment” (see section 4(2)(a));\n“maturity period” (see section 4(2)(a));\n“month” (see section 4(5)), except in the expression “the first month of the account’s operation;\n“notice of eligibility” (see section 2);\nthe “qualifying balance” of a Saving Gateway account (see section 8(2));\n“the relevant date” (see section 1(3));\n“relevant person” (see section 17(2));\n“Saving Gateway account” (see section 1(1));\n“tax appeal” (see section 24(3));\n(b) except where the context otherwise requires—\n“accepting deposits”, in regulation 14, has the meaning in section 22 of FISMA 2000, taken with Schedule 2 of that Act and any order made under section 22;\n“account”, except in regulations 8, 10(2)(k), 20(1) and (2) and 21, means a Saving Gateway account;\n“appointed day” means the day appointed under section 31 of the Act for the purposes of section 8 of the Act;\n“credit union” means a society registered as a credit union under the Industrial and Provident Societies Act 1965, or the Credit Unions (Northern Ireland) Order 1985;\n“EEA State” means a State, other than the United Kingdom, which is a Contracting Party to the EEA agreement;\n“electronic communications” includes any communications by an electronic communications network (within the meaning in the Communications Act 2003);\n“electronic signature” has the meaning given by section 7(2) of the Electronic Communications Act 2000;\n“FISMA 2000” means the Financial Services and Markets Act 2000;\n“full name” includes shortened details sufficient to identify the individual;\n“ITA 2007” means the Income Tax Act 2007;\n“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;\n“insolvency event” means the procedures listed in the definition of “insolvency event” in regulation 19(15) of the Payment Services Regulations 2009\n“the Management Act” means the Taxes Management Act 1970;\n“notice” means notice in writing; and “notify” shall be construed accordingly;\n“reference number”, except in regulation 5(1), means an eligible person’s reference number as stated on his or her notice of eligibility;\n“tax year” means a period beginning with 6th April in one year and ending with 5th April in the next, and “the tax year 2009-10” means the tax year beginning with 6th April 2009;\n“UK institution” means an institution which is incorporated in, or formed under the law of any part of, the United Kingdom.\n(2) The table below indexes other definitions in these Regulations:\nTerm defined Regulation\n“account holder” 10(1)(a)\n“agreed terms” 10(1)(h)\n“the disqualifying circumstances” 16\n“the eligibility window” 3(3)\n“qualifying circumstances” 14(1)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1965 c. 12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1985/1205 (N.I. 12)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2003 c. 21."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2000 c. 7."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "2000 c. 8."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "2007 c. 3."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "2005 c. 5."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "S.I. 2009/209."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111483404/regulation/2",
    "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."
}