Income Tax (Earnings and Pensions) Act 2003

100Accommodation provided as result of security threatU.K.
This adran has no associated Nodiadau Esboniadol

This Chapter does not apply to living accommodation provided for an employee if—

(a)there is a special threat to the security of the employee,

(b)special security arrangements are in force, and

(c)the employee resides in the accommodation as part of those arrangements.