Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 5Taxable benefits: living accommodation
Other tax implications
109Priority of this Chapter over Chapter 1 of this Part
1
This section applies if—
a
under this Chapter F3an amount is to be treated as earnings from an employee’s employment for a tax year, and
b
under Chapter 1 of this Part an amount would, apart from this section, constitute earnings from the employment for the year in respect of the provision of the accommodation.
2
The full amount F1mentioned in subsection (1)(a) is to be treated as earnings from the employment for that year under this Chapter.
3
The amount mentioned in subsection (1)(b) is to constitute earnings from the employment for the year under Chapter 1 of this Part only to the extent that it exceeds the amount mentioned in subsection (2).
F24
In a case where the F4amount mentioned in subsection (1)(a) is nil—
a
subsections (2) and (3) do not apply, and
b
the full amount mentioned in subsection (1)(b) constitutes earnings from the employment for the year under Chapter 1.