Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 5Taxable benefits: living accommodation
Exceptions
100Accommodation provided as result of security threat
F1In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional remuneration arrangements) does not apply to living accommodation provided for an employee if—
a
there is a special threat to the security of the employee,
b
special security arrangements are in force, and
c
the employee resides in the accommodation as part of those arrangements.