Point in time view as at 07/04/2005.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: SAYE interest.
139U.K.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.
140U.K.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—U.K.
(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.
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