# Income Tax (Earnings and Pensions) Act 2003, Section 109: Priority of this Chapter over Chapter 1 of this Part

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

(1) This section applies if—
(a) under this Chapter an amount is to be treated as earnings from an employee’s employment for a tax year, and
(b) under Chapter 1 of this Part an amount would, apart from this section, constitute earnings from the employment for the year in respect of the provision of the accommodation.
(2) The full amount mentioned in subsection (1)(a) is to be treated as earnings from the employment for that year under this Chapter.
(3) The amount mentioned in subsection (1)(b) is to constitute earnings from the employment for the year under Chapter 1 of this Part only to the extent that it exceeds the amount mentioned in subsection (2).
(4) In a case where the amount mentioned in subsection (1)(a) is nil—
(a) subsections (2) and (3) do not apply, and
(b) the full amount mentioned in subsection (1)(b) constitutes earnings from the employment for the year under Chapter 1.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/109 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.