- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/07/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 21/07/2009
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Income Tax (Earnings and Pensions) Act 2003, Section 105 is up to date with all changes known to be in force on or before 26 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)The cash equivalent is to be calculated under this section if the cost of providing the living accommodation does not exceed £75,000.
(2)The cash equivalent is the difference between—
(a)the rental value of the accommodation for the taxable period, and
(b)any sum made good by the employee to the person at whose cost the accommodation is provided that is properly attributable to its provision.
(3)The “rental value of the accommodation” for the taxable period is the rent which would have been payable for that period if the property had been let to the employee at an annual rent equal to the annual value.
(4)But if the person at whose cost the accommodation is provided pays rent for the whole or part of the taxable period at an annual rate greater than the annual value—
(a)subsection (3) does not apply to that period or (as the case may be) that part of it; and
(b)instead the “rental value of the accommodation” for that period or part is the rent payable for it by that person.
(5)If the rental value of the accommodation for the taxable period does not exceed any sum made good by the employee as mentioned in subsection (2)(b), the cash equivalent is nil.
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