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).