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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary

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Section 110 Meaning of “annual value”
Section 111 Disputes as to annual value
Section 112 Meaning of “person involved in providing the accommodation”
Section 113 Meaning of “the property”

Chapter 5 Taxable benefits: living accommodation
Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 110 Meaning of “annual value”
Section 111 Disputes as to annual value
Section 112 Meaning of “person involved in providing the accommodation”
Section 113 Meaning of “the property”