Commentary

E1.532 Types of arrangements and providers

Personal and employment tax

E1.532 Types of arrangements and providers

E1.532 Types of arrangements and providers

As noted at E1.531, a certified SAYE savings arrangement is a linked savings arrangement certified under ITTOIA 2005, s 705 (see E1.533)1. A linked savings arrangement2 may be a national savings arrangement or an institutional arrangement.

A national savings arrangement is an arrangement that provides for contributions to be paid to raise money under the National Loans Act 1968, s 12, which is governed by regulations made under section 11 of that Act, and which provides for the repayment of those contributions, together with interest, in accordance with those regulations3.

An institutional arrangement is a bank

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial