[100A Homes outside UK owned through company etc]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[100A  Homes outside UK owned through company etc]

[(1)     [In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional remuneration arrangements)] does not apply to living accommodation outside the United Kingdom provided by a company for a director or other officer of the company (“D”) or a member of D's family or household if—

(a)     the company is wholly owned by D or D and other individuals (and no interest in the company

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