Section 100 — Income Tax (Earnings and Pensions) Act 2003: Accommodation provided as result of security threat

Accommodation provided as result of security threat 100 In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional remuneration arrangements) does not apply to living accommodation provided for an employee if—

a there is a special threat to the security of the employee, b special security arrangements are in force, and c the employee resides in the accommodation as part of those arrangements.