Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 7 Transitionals and savings

Part 3 Employment income: earnings and benefits etc. treated as earning

Taxable benefits: dispensations relating to benefits within provisions not applicable to lower-paid employments

15 (1) An existing notification—

(a) is not affected by any of the repeals made by this Act, but

(b) continues in force as if it were a dispensation given under section 65 (dispensations relating to benefits within provisions not applicable to lower-paid employment),

and accordingly, where an existing notification is revoked under that section for any period before 6th April 2003, subsection (8) or (9) of that section extends to tax years before the tax year 2003-04.

(2) In this paragraph an “existing notification”—

(a) means a notification which, immediately before 6th April 2003, was in force under section 166(1) of ICTA (notice of nil liability in respect of payments, benefits or facilities); and

(b) includes a notification whose validity was preserved by subsection (4) of that section (notifications given under section 199 of FA 1970);

but a notification within paragraph (b) only continues to have effect under this paragraph in respect of any liability to tax arising by virtue of Chapter 3 (expenses) or 10 (residual liability to charge) of Part 3.