Chwilio Deddfwriaeth

Finance Act 2009

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Section 50

SCHEDULE 26Certification of SAYE savings arrangements

This Atodlen has no associated Nodiadau Esboniadol

1Chapter 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 “Commissioners”.

(3)After subsection (4) insert—

(5)In this Chapter “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.

3In section 706(1) and (2) (withdrawal and variation of certifications etc), for “Treasury” substitute “Commissioners”.

4In 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”.

Removal of requirement that notice be sent by post

6In the following provisions omit “by post”—

(a)section 706(2)(b) (notification of withdrawal and variation of certifications etc), and

(b)section 708(2)(b) (notification of withdrawal and variation of authorisations).

Reduction of notice period for withdrawals and variations

7In section 706(2)(b) (notification of withdrawal and variation of certifications etc), for “28 days” substitute “15 days”.

Power to provide for withdrawals and variations not to affect certain contracts

8In section 706(3) (transitional provision for withdrawals and variations of certifications), for the words from “the operation of” to the end substitute—

(a)the operation of the arrangement concerned before that date,

(b)contracts made under that arrangement before that date, or

(c)where the notice so provides, contracts which are of a description specified in the notice and are made under that arrangement after that date.

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