97Living accommodation to which this Chapter appliesU.K.
This section has no associated Explanatory Notes
(1)This Chapter applies to living accommodation provided for—
(a)an employee, or
(b)a member of an employee’s family or household,
by reason of the employment.
(2)Living accommodation provided for any of those persons by the employer is to be regarded as provided by reason of the employment unless—
(a)the employer is an individual, and
(b)the provision is made in the normal course of the employer’s domestic, family or personal relationships.