SCHEDULES
SCHEDULE 26

Certification 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.
3
In section 706(1) and (2) (withdrawal and variation of certifications etc), for “Treasury” substitute “ Commissioners ”.
4
In 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 ”.