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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Calculation of cash equivalent

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Section 103 Method of calculating cash equivalent
Section 103A Accommodation provided pursuant to optional remuneration arrangements: relevant amount
Section 104 General rule for calculating cost of providing accommodation

Income Tax (Earnings and Pensions) Act 2003
Chapter 5 Taxable benefits: living accommodation

Crossheading Calculation of cash equivalent

From legislation.gov.uk

Contents

Section 103 Method of calculating cash equivalent
Section 103A Accommodation provided pursuant to optional remuneration arrangements: relevant amount
Section 104 General rule for calculating cost of providing accommodation

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