96Dispensations relating to vouchers or credit-tokensU.K.
(1)This section applies where a person (“P”) supplies [F1an officer of Revenue and Customs] with a statement of the cases and circumstances in which—
(a)cash vouchers,
(b)non-cash vouchers, or
(c)credit-tokens,
are provided for employees whether they are the employees of P or some other person.
(2)If [F1an officer of Revenue and Customs] [F2is] satisfied that no additional tax is payable by virtue of this Chapter by reference to the vouchers or credit-tokens mentioned in the statement, [F3the officer] must give P a dispensation under this section.
(3)A “dispensation” is a notice stating that [F1an officer of Revenue and Customs] [F4agrees] that no additional tax is payable by virtue of this Chapter by reference to the vouchers or credit-tokens mentioned in the statement supplied by P.
(4)If a dispensation is given under this section, nothing in this Chapter applies to the provision or use of the vouchers or credit-tokens covered by the dispensation.
(5)If in their opinion there is reason to do so, [F1an officer of Revenue and Customs] may revoke a dispensation by giving a further notice to P.
(6)That notice may revoke the dispensation from—
(a)the date when the dispensation was given, or
(b)a later date specified in the notice.
(7)If the notice revokes the dispensation from the date when the dispensation was given—
(a)any liability to tax that would have arisen if the dispensation had never been given is to be treated as having arisen, and
(b)P and the employees in question must make all the returns which they would have had to make if the dispensation had never been given.
(8)If the notice revokes the dispensation from a later date—
(a)any liability to tax that would have arisen if the dispensation had ceased to have effect on that date is to be treated as having arisen, and
(b)P and the employees in question must make all the returns which they would have had to make if the dispensation had ceased to have effect on that date.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F2Word in s. 96(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 108(a); S.I. 2005/1126, art. 2(2)(h)
F3Words in s. 96(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(d); S.I. 2005/1126, art. 2(2)(h)
F4Word in s. 96(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 108(b); S.I. 2005/1126, art. 2(2)(h)