Dwellings provided under contract
2.—(1) Subject to sub-paragraph (3), a dwelling is job-related for a person if that person, or that person’s spouse or civil partner, is required under a contract to which this paragraph applies, to live in that dwelling.
(2) A contract to which sub-paragraph (1) applies is a contract entered into at arms length and requiring the person concerned, or their spouse or civil partner (as the case may be) to carry on a particular trade, profession or vocation in a property provided by another person and to live in a dwelling provided by that other person.
(3) Sub-paragraph (1) does not apply if the dwelling concerned is in whole or in part provided by any other person or persons together with whom the spouse or civil partner (as the case may be) carries on a trade or business in partnership.