99 Accommodation provided for performance of duties
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

99  Accommodation provided for performance of duties

(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 provided for an employee if it is necessary for the proper performance of the employee's duties that the employee should reside in it.

(2)     [In section 102

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