Section 96 Dispensations relating to vouchers or credit-tokens
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(1) This section applies where a person (“P”) supplies [an officer of Revenue and Customs]1 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.
Amendments
1 Substituted for the words “the Inland Revenue” by Commissioners for Revenue and Customs Act 2005 section 50(6) and Schedule 4 para 102(1) from 18 April 2005.
(2) If [an officer of Revenue and Customs]1 [is]2 satisfied that no additional tax is payable by virtue of this Chapter by reference to the vouchers or credit-tokens mentioned in the statement, [an officer]3 must give P a dispensation under this section.
Amendments
1 Substituted for the words “the Inland Revenue” by Commissioners for Revenue and Customs Act 2005 section 50(6) and Schedule 4 para 102(1) from 18 April 2005.
2 Substituted for the word “are” by Commissioners for Revenue and Customs Act 2005 section 50(6) and Schedule 4 para 108(a) from 18 April 2005.
3 Substituted for the word “they” by Commissioners for Revenue and Customs Act 2005 section 50(6) and Schedule 4 para 103(1)(d) from 18 April 2005.
(3) A “dispensation” is a notice stating that [an officer of Revenue and Customs]1 [agrees]2 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.
Amendments
1 Substituted for the words “the Inland Revenue” by Commissioners for Revenue and Customs Act 2005 section 50(6) and Schedule 4 para 102(1) from 18 April 2005.
2 Substituted for the word “agree” by Commissioners for Revenue and Customs Act 2005 section 50(6) and Schedule 4 para 108(b) from 18 April 2005.
(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, the Inland Revenue 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.
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