Section 100 Accommodation provided as result of security threat
United Kingdom
F1In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional remuneration arrangements) 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.
Annotations
Textual amendments
- F1
Words in s. 100 substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 10