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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 “the property”

Section 113 | Meaning of “the property”

From legislation.gov.uk

For the purposes of this Chapter “the property”, in relation to living accommodation, means the property consisting of that accommodation.

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