315 Limited exemption for expenses connected with certain living accommodation
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

315  Limited exemption for expenses connected with certain living accommodation

(1)     This section applies if—

(a)     living accommodation is provided for an employee in a tax year, and

(b)     conditions A and B are met.

(2)     Condition A is that the accommodation falls within the exception in one of the following provisions—

section 99(1) (accommodation necessary for proper performance of duties),

section 99(2) (accommodation provided for better performance of duties), or

section 100 (accommodation provided as a result of security threat).

(3)     Condition B is that there is an amount of earnings from the employment

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