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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Accommodation costing £75,000 or less

  • Section 105 Cash equivalent: cost of accommodation not over £75,000
  • Section 105A Lease premiums
  • Section 105B Lease premiums in the case of leases with break clauses
  1. Chapter 5 Taxable benefits: living accommodation
  2. Crossheading Accommodation costing £75,000 or less

Crossheading Accommodation costing £75,000 or less

From legislation.gov.uk

Contents

  1. Section 105 Cash equivalent: cost of accommodation not over £75,000
  2. Section 105A Lease premiums
  3. Section 105B Lease premiums in the case of leases with break clauses
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