Part 9 Exempt Income
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Part 9 Exempt Income

Ulster savings certificates

138

In the case of certificates acquired before 27th July 1981, section 693(5) applies with the substitution for “the Department of Finance and Personnel†of “the Treasuryâ€.

SAYE interest

139

Any scheme which was certified as mentioned in section 326(2)(c), (3)(b) or (4)(b) of ICTA before 1st December 1994 is treated as a certified SAYE savings arrangement for the purposes of Chapter 4 of Part 6 of this Act.

140

A European authorised institution arrangement is not an institutional arrangement for the purposes of Chapter 4 of Part 6 if the arrangement was established before 2nd May 1995.

141

(1)     Neither—

(a)     the Treasury specification rules, nor

(b)     the Treasury authorisation rules,

apply to any scheme which was certified as mentioned in section 326(3)(b), (4)(b) or (5)(b) of ICTA before 31st July 1995.

(2)     In sub-paragraph (1)—

“the Treasury specification rules†means sections 705(1)(b) and (2) to (4) and 706 of this Act, and

“the Treasury authorisation rules†means sections 707 and 708 of this Act.

Venture capital trust dividends: shares acquired before the tax year 2004–05

142

In the case of

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