Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 5Taxable benefits: living accommodation
Exceptions
101Chevening House
This Chapter does not apply to living accommodation provided for an employee if the accommodation is—
a
Chevening House, or
b
any other premises held on the trusts of the trust instrument set out in the Schedule to the Chevening Estate Act 1959 (c. 49),
and the employee is a person nominated in accordance with those trusts.