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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Exceptions

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Section 98 Accommodation provided by local authority
Section 99 Accommodation provided for performance of duties
Section 100 Accommodation provided as result of security threat
Section 100A Homes outside UK owned through company etc
Section 100B Section 100A(1): exceptions
Section 101 Chevening House

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

Crossheading Exceptions

From legislation.gov.uk

Contents

Section 98 Accommodation provided by local authority
Section 99 Accommodation provided for performance of duties
Section 100 Accommodation provided as result of security threat
Section 100A Homes outside UK owned through company etc
Section 100B Section 100A(1): exceptions
Section 101 Chevening House

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