SCHEDULE 26 Certification of SAYE Savings Arrangements

SCHEDULE 26 Certification of SAYE Savings Arrangements

Section 50

1

Chapter 4 of Part 6 of ITTOIA 2005 (SAYE interest) is amended as follows.

Transfer of certain functions from Treasury to HMRC

2

(1)     Section 705 (certification of arrangements) is amended as follows.

(2)     In subsections (1) and (2), for “Treasury†(in each place) substitute “Commissionersâ€.

(3)     After subsection (4)

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