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.”