Income Tax (Earnings and Pensions) Act 2003

101Chevening House
This section has no associated Explanatory Notes

This Chapter does not apply to living accommodation provided for an employee if the accommodation is—

(a)Chevening House, or

(b)any other premises held on the trusts of the trust instrument set out in the Schedule to the Chevening Estate Act 1959 (c. 49),

and the employee is a person nominated in accordance with those trusts.