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Finance Act 1990

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This is the original version (as it was originally enacted).

29Extension of SAYE

In section 326 of the Taxes Act 1988 (income tax relief for SAYE)—

(a)in subsection (1), after paragraph (b) there shall be inserted the words or

(c)in respect of money paid to an institution authorised under the [1987 c. 22.] Banking Act 1987,;

(b)in that subsection, for the words “be disregarded” onwards there shall be substituted the words “not be regarded as income for any income tax purpose.”;

(c)in subsection (2), after the words “building society” there shall be inserted the words “or an institution authorised under the Banking Act 1987”; and

(d)after subsection (3) there shall be inserted—

(4)In this section “certified contractual savings scheme” means, in relation to an institution authorised under the Banking Act 1987, a scheme—

(a)providing for periodical contributions by individuals for a specified period, and

(b)certified by the Treasury as corresponding to a scheme certified under subsection (2) above, and as qualifying for exemption under this section.

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