- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 98
Version Superseded: 27/04/2017
Alternative versions:
- 06/04/2003- Amendment
- 01/09/2003
Point in time - 27/04/2017- Amendment
Status:
Point in time view as at 01/09/2003. This version of this provision has been superseded.
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Income Tax (Earnings and Pensions) Act 2003, Section 98 is up to date with all changes known to be in force on or before 06 March 2025. 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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98Accommodation provided by local authorityU.K.
This
adran has no associated
Nodiadau Esboniadol
This Chapter does not apply to living accommodation provided for an employee if—
(a)the employer is a local authority,
(b)it is provided for the employee by the authority, and
(c)the terms on which it is provided are no more favourable than those on which similar accommodation is provided by the authority for persons who are not their employees but whose circumstances are otherwise similar to those of the employee.
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