Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 5Taxable benefits: living accommodation
Other tax implications
109Priority of this Chapter over Chapter 1 of this Part
(1)
This section applies if—
(a)
under this Chapter F1an amount is to be treated as earnings from an employee’s employment for a tax year, and
(b)
under Chapter 1 of this Part an amount would, apart from this section, constitute earnings from the employment for the year in respect of the provision of the accommodation.
(2)
The full amount F2mentioned in subsection (1)(a) is to be treated as earnings from the employment for that year under this Chapter.
(3)
The amount mentioned in subsection (1)(b) is to constitute earnings from the employment for the year under Chapter 1 of this Part only to the extent that it exceeds the amount mentioned in subsection (2).
F3(4)
In a case where the F4amount mentioned in subsection (1)(a) is nil—
(a)
subsections (2) and (3) do not apply, and
(b)
the full amount mentioned in subsection (1)(b) constitutes earnings from the employment for the year under Chapter 1.