Part 3Employment income: earnings and benefits etc. treated as earnings

Chapter 5Taxable benefits: living accommodation

Supplementary

111Disputes as to annual value

1

This section applies if there is a dispute as to the amount of the annual value of living accommodation for the purposes of this Chapter.

F22

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F13

An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.