Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
General
117Meaning of car or van made available by reason of employment
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.