Income Tax (Earnings and Pensions) Act 2003

112Meaning of “person involved in providing the accommodation”U.K.
This adran has no associated Nodiadau Esboniadol

For the purposes of this Chapter “person involved in providing the accommodation” means any of the following—

(a)the person providing the accommodation;

(b)the employee’s employer (if not within paragraph (a));

(c)any person, other than the employee, who is connected with a person within paragraph (a) or (b).