SCHEDULES
SCHEDULE 26Certification of SAYE savings arrangements
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 “
Commissioners
”
.
3
After subsection (4) insert—
5
In this Chapter “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.
3
In section 706(1) and (2)
(withdrawal and variation of certifications etc), for “Treasury” substitute “
Commissioners
”
.
4
In section 707(1)
(authorisation of providers), for “Treasury” substitute “
Commissioners
”
.
5
1
Section 708 (withdrawal and variation of authorisations) is amended as follows.
2
In subsections (1) and (2), for “Treasury” substitute “
Commissioners
”
.
3
In subsection (4), for “Treasury of its” substitute “
Commissioners of their
”
.