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Income Tax (Earnings and Pensions) Act 2003

Crossheading Apportionment of cash equivalent

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Section 108 Cash equivalent: accommodation provided for more than one employee

Chapter 5 Taxable benefits: living accommodation
Crossheading Apportionment of cash equivalent

Crossheading Apportionment of cash equivalent

From legislation.gov.uk

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Section 108 Cash equivalent: accommodation provided for more than one employee