{
  "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed",
  "json_url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed.json",
  "id": "ukpga/2009/8",
  "title": "Saving Gateway Accounts Act 2009 (repealed)",
  "short_title": "Saving Gateway Accounts Act 2009",
  "long_title": "An Act to make provision about Saving Gateway accounts; and for connected purposes.",
  "citation": "2009 c. 8",
  "type": "ukpga",
  "year": "2009",
  "number": "8",
  "version": "current",
  "date": "2009-07-02",
  "revised": true,
  "valid_from": "2011-02-16",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Saving Gateway accounts",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-1",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/introductory"
    },
    {
      "path": "crossheading/eligibility",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": null
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Notices of eligibility",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-2",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/eligibility"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Eligible persons",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-3",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/eligibility"
    },
    {
      "path": "crossheading/requirements-for-accounts-and-account-providers",
      "kind": "crossheading",
      "number": null,
      "heading": "Requirements for accounts and account providers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Requirements relating to accounts",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/requirements-for-accounts-and-account-providers"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Approvals",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/requirements-for-accounts-and-account-providers"
    },
    {
      "path": "crossheading/opening-and-transfers",
      "kind": "crossheading",
      "number": null,
      "heading": "Opening and transfers",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Account opening",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-6",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/opening-and-transfers"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Transfers",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-7",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/opening-and-transfers"
    },
    {
      "path": "crossheading/operation-of-accounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Operation of accounts",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": null
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Maturity payments",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-8",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/operation-of-accounts"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Statements etc.",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-9",
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": "crossheading/operation-of-accounts"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Account ceasing to be Saving Gateway account",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-10",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/operation-of-accounts"
    },
    {
      "path": "crossheading/returns-claims-repayments-and-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Returns, claims, repayments and interest",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": null
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Returns of information to HMRC",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-11",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/returns-claims-repayments-and-interest"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Recovery of payments by HMRC",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-12",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/returns-claims-repayments-and-interest"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Interest",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-13",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/returns-claims-repayments-and-interest"
    },
    {
      "path": "crossheading/tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": null
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Relief from income tax and capital gains tax",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-14",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/tax"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Alternative finance arrangements",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-15",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/tax"
    },
    {
      "path": "crossheading/transfer-of-funds-on-account-ceasing-to-be-saving-gateway-account",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer of funds on account ceasing to be Saving Gateway Account",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": null
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Transfer of funds on account ceasing to be Saving Gateway account",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-16",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/transfer-of-funds-on-account-ceasing-to-be-saving-gateway-account"
    },
    {
      "path": "crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Information to be supplied by relevant persons",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-17",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/information"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Disclosure of information",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-18",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/information"
    },
    {
      "path": "crossheading/penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": null
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Penalties: incorrect information",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-19",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/penalties"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Penalties: failure to submit return etc.",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-20",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/penalties"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Penalties: non-compliance by account provider",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-21",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/penalties"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Decisions and notices",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-22",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/penalties"
    },
    {
      "path": "crossheading/appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Rights of appeal",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-23",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/appeals"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Exercise of rights of appeal",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-24",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/appeals"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Appeals: jurisdiction and powers",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-25",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/appeals"
    },
    {
      "path": "crossheading/review",
      "kind": "crossheading",
      "number": null,
      "heading": "Review",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": null
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Review and report to Parliament",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-26",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/review"
    },
    {
      "path": "crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Northern Ireland",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-27",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/general"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Orders and regulations",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-28",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/general"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Money",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-29",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/general"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-30",
      "extent": null,
      "status": "prospective",
      "parent": "crossheading/general"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-31",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/general"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Extent",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-32",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/general"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Short title",
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/section-33",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/general"
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2009-07-03",
      "size": null,
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/pdf/ukpga_20090008_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2009/8/pdfs/ukpga_20090008_en.pdf"
    },
    {
      "title": "Explanatory Note",
      "main": false,
      "language": null,
      "date": "2009-07-21",
      "size": null,
      "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/pdf/ukpgaen_20090008_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2009/8/pdfs/ukpgaen_20090008_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "s. 3(2)(a)",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009",
      "affecting_provisions": "Sch. 7 Pt. 1"
    },
    {
      "type": "revocation of earlier commencing SI 2010/921",
      "affected_provisions": "specified provision(s)",
      "affecting": "uksi/2010/1640",
      "affecting_title": "The Saving Gateway Accounts Act 2009 (Revocation of Commencement) Order 2010",
      "affecting_provisions": "art. 2"
    }
  ],
  "made_under": [],
  "changes_made_to": 39,
  "changes_made_to_url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/changes.json",
  "changes_made_by": 12,
  "changes_made_by_url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/changes/by-it.json",
  "instruments_made_under": 7,
  "instruments_made_under_url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/8",
    "retrieved_at": "2026-10-29T09:11:11.819604+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."
}