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HMRC internal manual

Employment Income Manual

Dispensations: dispensations given under previous legislation

Paragraph 15 and 16, Schedule 7 ITEPA 2003

Dispensations given before 6 April 2003 under Section 166 ICTA 1988 continue in forcewithout the need for fresh ones to be given because of the rewrite of the employmentincome legislation in ITEPA 2003.