# Income Tax (Earnings and Pensions) Act 2003, Paragraph 21


(1) This paragraph supplements paragraph 16(j).
(2) A “comparable establishment” means a guest house, hostel or other establishment offering overnight accommodation.
(3) An establishment offers overnight accommodation if the main purpose of maintaining it is the provision of facilities for such accommodation (with or without catering services).
(4) The activities of a person are not to be taken to fall within paragraph 16(j) unless that person has an estate or interest in, or is in occupation of, the hotel or comparable establishment in question.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/21 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.