Modifications etc. (not altering text)
C1Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)
(1)This section applies where living accommodation is provided by reason of a person’s employment.
(2)No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of—
(a)alterations and additions to the premises which are of a structural nature, or
(b)landlord’s repairs to the premises.
(3)In this section “landlord’s repairs” means repairs of a kind which are the obligation of the lessor under the covenants implied by section 11(1) of the Landlord and Tenant Act 1985 (c. 70) (lessor’s repairing obligations in short leases) where premises are let under a lease to which that section applies.