# Income Tax (Earnings and Pensions) Act 2003, Section 101: Chevening House

Extent: E+W+S+N.I.

In 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 the accommodation is—
(a) Chevening House, or
(b) any other premises held on the trusts of the trust instrument set out in the Schedule to the Chevening Estate Act 1959 (c. 49),
and the employee is a person nominated in accordance with those trusts.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/101 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.