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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary

  • 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”
  1. Supplementary
  2. Meaning of “person involved in providing the accommodation”

Section 112 | Meaning of “person involved in providing the accommodation”

From legislation.gov.uk

For the purposes of this Chapter “person involved in providing the accommodation” means any of the following—

(a)the person providing the accommodation;

(b)the employee’s employer (if not within paragraph (a));

(c)any person, other than the employee, who is connected with a person within paragraph (a) or (b).

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