316 Accommodation, supplies and services used in employment duties
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Work accommodation, supplies etc

316  Accommodation, supplies and services used in employment duties

(1)     No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision for an employee of accommodation, supplies or services used by the employee in performing duties of the employment if conditions A and B are met.

(2)     Condition A is that

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