SCHEDULES
SCHEDULE 26Certification of SAYE savings arrangements
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.