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.
Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 112: Meaning of “person involved in providing the accommodation”