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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Accommodation costing more than £75,000

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Section 106 Cash equivalent: cost of accommodation over £75,000
Section 107 Special rule for calculating cost of providing accommodation

Chapter 5 Taxable benefits: living accommodation
Crossheading Accommodation costing more than £75,000

Crossheading Accommodation costing more than £75,000

From legislation.gov.uk

Contents

Section 106 Cash equivalent: cost of accommodation over £75,000
Section 107 Special rule for calculating cost of providing accommodation