Income Tax (Earnings and Pensions) Act 2003 section Sch 7 paras 15–16

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

Schedule 7 paragraphs 15–16 previously dealt with dispensations relating to taxable benefits for lower-paid employments, but these provisions have been repealed.

• Paragraphs 15–16 of Schedule 7 have been repealed and are no longer in force.
• The repeal was made by the Finance Act 2015, section 12(4)(b).
• These paragraphs previously related to dispensations concerning benefits within provisions not applicable to lower-paid employments.
• The concept of lower-paid employment was abolished from 6 April 2016, removing the need for these provisions.