Commentary Section 26 Review and report to Parliament
141.This section provides that the Commissioners must make arrangements for an independent review of the Saving Gateway. Subsection (1) sets out the matters that will be considered by the review.
142.Subsections (2) and (3) set out arrangements for the review. They provide that the Commissioners must consult the Treasury before making the arrangements for the review, and must provide the results and conclusions of the review to the Treasury.
143.Subsections (4) and (5) require the Treasury to lay a report, setting out the results and conclusions of the review, before Parliament within seven years of section 6 (account opening) coming into force.