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Income Tax (Earnings and Pensions) Act 2003

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Income Tax (Earnings and Pensions) Act 2003, Section 100A is up to date with all changes known to be in force on or before 23 December 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. Help about Changes to Legislation

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[F1100AHomes outside UK owned through company etcU.K.
This section has no associated Explanatory Notes

(1)[F2In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional remuneration arrangements)] does not apply to living accommodation outside the United Kingdom provided by a company for a director or other officer of the company (“D”) or a member of D's family or household if—

(a)the company is wholly owned by D or D and other individuals (and no interest in the company is partnership property), and

(b)the company has been the holding company of the property at all times after the relevant time.

(2)The company is “the holding company of the property” when—

(a)it owns a relevant interest in the property,

(b)its main or only asset is that interest, and

(c)the only activities undertaken by it are ones that are incidental to its ownership of that interest.

(3)The company is also “the holding company of the property” when—

(a)a company (“the subsidiary”) which is wholly owned by the company meets the conditions in paragraphs (a) to (c) of subsection (2),

(b)the company's main or only asset is its interest in the subsidiary, and

(c)the only activities undertaken by the company are ones that are incidental to its ownership of that interest.

(4)Relevant interest in the property” means an interest under the law of any territory that confers (or would but for any inferior interest confer) a right to exclusive possession of the property at all times or at certain times.

(5)“The relevant time” is the time the company first owned a relevant interest in the property; but this is subject to subsection (6).

(6)If—

(a)none of D's interest in the company was acquired directly or indirectly from a person connected with D, and

(b)the company owned a relevant interest in the property at the time D first acquired an interest in the company,

“the relevant time” is the time D first acquired such an interest.]

Textual Amendments

F1Ss. 100A,100B inserted (retrospectively) by Finance Act 2008 (c. 9), s. 45

F2Words in s. 100A(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 11

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