# Income Tax (Earnings and Pensions) Act 2003, Section 112: Meaning of “person involved in providing the accommodation”


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).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/112 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-112
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.