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
