Other tax implicationsU.K.
109Priority of this Chapter over Chapter 1 of this PartU.K.
(1)This section applies if—
(a)under this Chapter [F1an 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 [F2mentioned 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).
[F3(4)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.]
Textual Amendments
F1Words in s. 109(1)(a) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 18(2)
F2Words in s. 109(2) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 18(3)
F3S. 109(4) inserted (with effect in accordance with s. 7(9) of the amending Act) by Finance Act 2016 (c. 24), s. 7(3)
F4Words in s. 109(4) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 18(4)