374.This section sets out the general statement to indicate that when living accommodation is provided for an employee this Chapter applies.
375.Subsection (2) prevents a charge arising on family and household members living at home who are employed by the home-owner who is an individual. It also covers the case where the living accommodation is not the family home, and the employer is providing the accommodation in a capacity other than as employer.
376.This section derives from sections 145(1), (6), (7), 146(1)(a) and (10) of ICTA.
Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 97: Living accommodation to which this Chapter applies