Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 5

Taxable benefits: living accommodation

Supplementary

Meaning of “person involved in providing the accommodation”
112
For the purposes of this Chapter “person involved in providing the accommodation” means any of the following—
a
the person providing the accommodation;
b
the employee’s employer (if not within paragraph (a));
c
any person, other than the employee, who is connected with a person within paragraph (a) or (b).