Regulation 2 Amendment of regulation 19 of the principal Regulations

In paragraph (1) of regulation 19 of the principal Regulations (payments to be disregarded)^f1, after sub-paragraph (q) there shall be added the following sub-paragraph—

“(r)

a payment of, or contribution towards meeting, a person’s liability for council tax in respect of accommodation occupied by him and which is provided for him by reason of his employment where, by virtue of section 145(4) of the Income and Corporation Taxes Act 1988 (living accommodation provided for employee) ^f2, he is not liable to income tax under Schedule E in respect of such provision .”.