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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.5 Miscellaneous and exempt income /SAYE interest / E1.532 Types of arrangements and providers
Commentary

E1.532 Types of arrangements and providers

Personal and employment tax

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,

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