117Meaning of car or van made available by reason of employmentU.K.
This
adran has no associated
Nodiadau Esboniadol
For the purposes of this Chapter a car or van made available by an employer to an employee or a member of the employee’s family or household is to be regarded as made available by reason of the employment unless—
(a)the employer is an individual, and
(b)it is so made available in the normal course of the employer’s domestic, family or personal relationships.