[155ZA.-

Accommodation, supplies or services used in performing duties of employment.

2(1) Section 154 does not apply to a benefit consisting in the provision of accommodation, supplies or services used by the employee in performing the duties of his employment if the following conditions are met.
(2) Where the benefit is provided on premises occupied by the employer or other person providing it, the only condition is that any use of it for private purposes by the employee or members of his family or household is not significant.
(3) Where the benefit is provided otherwise than on premises occupied by the employer or other person providing it, the conditions are-

(a) that the sole purpose of providing the benefit is to enable the employee to perform the duties of his employment,
(b) that any use of it for private purposes is not significant, and
(c) that it is not an excluded benefit.

(4) The Treasury may make provision by regulations as to what is an excluded benefit for the purposes of subsection (3)(c) above.
The regulations may provide that a benefit is an excluded benefit only if such conditions as may be prescribed are met as to the terms on which, and persons to whom, it is provided.
(5) Subject to any such regulations, the provision of any of the following is an excluded benefit (whatever the terms and whoever it is provided to)-

(a) a motor vehicle, boat or aircraft;
(b) a benefit that involves-

(i) the extension, conversion or alteration of any living accommodation, or
(ii) the construction, extension, conversion or alteration of a building or other structure on land adjacent to and enjoyed with such accommodation.

(6) For the purposes of this section-

(a) use "for private purposes" means any use that is not use in performing the duties of the employee's employment; and
(b) use that is at the same time use in performing the duties of an employee's employment and use for private purposes counts as use for private purposes.⁹⁴]