Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 316: Accommodation, supplies and services used in employment duties
1330.This section derives from section 155ZA of ICTA which excludes from section 154 of ICTA the charge on benefits arising from the provision of accommodation, supplies and services mainly used to perform an employee’s duties of the employment, but also used to a minor degree for other purposes.