Statute
Section 112 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “person involved in providing the accommodation”
Text of the provision Official document
Meaning of “person involved in providing the accommodation” 112 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).
Official source: legislation.gov.uk
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