Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 3 U.K. Employment income: earnings and benefits etc. treated as earnings

Chapter 5 U.K. Taxable benefits: living accommodation

Supplementary U.K.

113 Meaning of “the property” U.K.

For the purposes of this Chapter “the property”, in relation to living accommodation, means the property consisting of that accommodation.