Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 26 U.K. Certification of SAYE savings arrangements

Transfer of certain functions from Treasury to HMRC U.K.

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

(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 U.K. In section 706(1) and (2) (withdrawal and variation of certifications etc), for “Treasury” substitute “ Commissioners ”.

4 U.K. In section 707(1) (authorisation of providers), for “Treasury” substitute “ Commissioners ”.

5 (1) Section 708 (withdrawal and variation of authorisations) is amended as follows. U.K.

(2) In subsections (1) and (2), for “Treasury” substitute “ Commissioners ”.

(3) In subsection (4), for “Treasury of its” substitute “ Commissioners of their ”.