Part 3Employment income: earnings and benefits etc. treated as earnings

Chapter 5Taxable benefits: living accommodation

Exceptions

100Accommodation provided as result of security threat

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

(a)

there is a special threat to the security of the employee,

(b)

special security arrangements are in force, and

(c)

the employee resides in the accommodation as part of those arrangements.