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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 5 Taxable benefits: living accommodation

  • Crossheading Living accommodation
  • Crossheading Exceptions
  • Crossheading Benefit of living accommodation treated as earnings
  • Crossheading Calculation of cash equivalent
  • Crossheading Accommodation costing £75,000 or less
  • Crossheading Accommodation costing more than £75,000
  • Crossheading Apportionment of cash equivalent
  • Crossheading Other tax implications
  • Crossheading Supplementary
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Part 3 Employment income: earnings and benefits etc. treated as earnings

Chapter 5 Taxable benefits: living accommodation

From legislation.gov.uk

Contents

  1. Crossheading Living accommodation
  2. Crossheading Exceptions
  3. Crossheading Benefit of living accommodation treated as earnings
  4. Crossheading Calculation of cash equivalent
  5. Crossheading Accommodation costing £75,000 or less
  6. Crossheading Accommodation costing more than £75,000
  7. Crossheading Apportionment of cash equivalent
  8. Crossheading Other tax implications
  9. Crossheading Supplementary
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