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.