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Finance Act 2015

Details of the Section

2.Subsections (2) and (3) repeal sections 65 and 96 ITEPA respectively, which govern the application for, issue of, and revocation of dispensations.

3.Subsection (4) makes a number of consequential amendments to ITEPA as a result of the omission of sections 65 and 96.

4.Subsection (5) sets out that the amendments come into force from 6 April 2016.

5.Subsections (6) to (8) preserve HMRC’s powers to revoke dispensations retrospectively in respect of dispensations that are in place prior to 6 April 2016.

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