# Saving Gateway Accounts Act 2009 (repealed) 2009 c. 8 · enacted 2 July 2009 · revised to 16 February 2011 An Act to make provision about Saving Gateway accounts; and for connected purposes. PDFs: Printed copy https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/pdf/ukpga_20090008_en.pdf; Explanatory Note https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed/pdf/ukpgaen_20090008_en.pdf ## Introductory text . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/ukpga/2009/8 (the official version) Page: https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.