Income Tax (Earnings and Pensions) Act 2003 section 113

Meaning of "the property"

Section 113 defines the term "the property" as used throughout the living accommodation chapter of the Act.

• The term "the property" is a defined term used consistently throughout the living accommodation provisions
• It simply means the property that consists of the living accommodation in question
• This ensures that wherever "the property" appears in the chapter, it refers to the same thing — the actual accommodation being provided
• The definition applies for all purposes within the living accommodation chapter