| Commentary

(11) Dispensations

| Commentary

(11)     Dispensations

For years up to 2015/16 a formal Revenue dispensation under ITEPA 2003 s 65 took payments of a particular character made to or for employees, or benefits or facilities of a particular kind provided for employees, out of the relevant charges to tax. The relevant charges were listed in ITEPA 2003 s 216(4), being those provisions of the benefits code which do not apply to lower paid employment. The provision was repealed with effect for the tax year 2016/17 and subsequent tax years (FA 2015 s 12(6)–(8)).

By FA 2015 s 11, a new Chapter 7A was inserted in

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