12 Abolition of dispensation regime
Finance Act 2015 (2015 c 11) | Legislation

12  Abolition of dispensation regime

(1)     ITEPA 2003 is amended as follows.

(2)     Omit section 65 (dispensations relating to benefits for certain employees).

(3)     Omit section 96 (dispensations relating to vouchers or credit-tokens).

(4)     Accordingly—

(a)     in section 95 (disregard for money, services or goods

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