Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 392: Relief where no benefits are paid or payable
1692.This section derives from section 596(3) and (4) of ICTA and allows an application for relief where the relevant benefits are not subsequently received from the scheme. Under this section the application is made to and considered by the Inland Revenue rather than the Board. See Change 158 in Annex 1.
1693.The source legislation provides for an application for relief only from the employee. However, some benefits might not be due until after the employee has died. In practice the Inland Revenue have always accepted applications by the employee’s personal representatives. Subsection (3) legislates that practice. It is a minor change to the law. See Change 104 in Annex 1.