97 Living accommodation to which this Chapter applies
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 5
Taxable Benefits: Living Accommodation

Living accommodation

97  Living accommodation to which this Chapter applies

(1)     This Chapter applies to living accommodation provided for—

(a)     an employee, or

(b)     a member of an employee's family or

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