{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-618",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-618.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "schedule/1/paragraph/618",
  "kind": "paragraph",
  "number": "618",
  "heading": null,
  "text": "(1) Amend Schedule 3 (approved SAYE option schemes) as follows.\n(2) In paragraph 1(3) for “savings scheme” substitute “ savings arrangement ”.\n(3) In paragraph 2(1)(b) for “savings schemes” substitute “ savings arrangements ”.\n(4) In paragraph 14(3), for “Chapter 1A of Part 15 of ICTA (see section 660G(1) and (2))” substitute “ Chapter 5 of Part 5 of ITTOIA 2005 (see section 620 of that Act) ”.\n(5) In paragraph 23—\n(a) in the heading (including the Part heading), for “scheme” substitute “ arrangement ”, and\n(b) for “savings schemes”, in both places where it occurs, substitute “ savings arrangements ”.\n(6) In paragraph 24(1)—\n(a) in the heading, for “schemes” substitute “ arrangements ”,\n(b) for “CCS scheme” substitute “ certified SAYE savings arrangement ”, and\n(c) for “(“the CCS scheme”)” substitute “ (“the approved savings arrangement”) ”.\n(7) Omit paragraph 24(2).\n(8) In paragraph 25—\n(a) in the heading, for “schemes” substitute “ arrangements ”,\n(b) in sub-paragraph (1), for “CCS scheme” substitute “ the approved savings arrangement ”, and\n(c) in sub-paragraph (3)(a), for “CCS schemes linked to approved SAYE option schemes” substitute “ certified SAYE savings arrangements linked to approved SAYE option schemes ”.\n(9) In paragraph 26—\n(a) in the heading, for “scheme” substitute “ arrangement ”,\n(b) in sub-paragraph (1), for “CCS scheme” substitute “ certified SAYE savings arrangement ”, and\n(c) in sub-paragraph (2), for “scheme” substitute “ arrangement ”.\n(10) In paragraph 30(3), for “the CCS scheme” substitute “ the approved savings arrangement ”.\n(11) In paragraph 48(1)—\n(a) for “certified contractual savings scheme” substitute “ certified SAYE savings arrangement ”, and\n(b) for “section 326(2) to (6) of ICTA” substitute “ section 703(1) of ITTOIA 2005 ”.\n(12) In paragraph 49, for “certified contractual savings scheme (CCS scheme)” substitute “ certified SAYE savings arrangement ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/618",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}