Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 112: Meaning of “person involved in providing the accommodation”
412.This definition makes it clear that it is necessary to look beyond the employer and the apparent owner of an interest in the accommodation. This is anti-avoidance legislation to counter schemes which depress the cost to the employer by using intermediate owners of interests. It derives from section 146(7) of ICTA.