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

Chapter 5Taxable benefits: living accommodation

Supplementary

112Meaning of “person involved in providing the accommodation”

For the purposes of this Chapter “person involved in providing the accommodation” means any of the following—

a

the person providing the accommodation;

b

the employee’s employer (if not within paragraph (a));

c

any person, other than the employee, who is connected with a person within paragraph (a) or (b).