This is the original version (as it was originally enacted).
(1)If an employer pays a sum in respect of expenses to an employee it is to be treated as paid by reason of the employment unless—
(a)the employer is an individual, and
(b)the payment is made in the normal course of the employer’s domestic, family or personal relationships.
(2)If an employer puts a sum at an employee’s disposal in respect of expenses it is to be treated as put at the employee’s disposal by reason of the employment unless—
(a)the employer is an individual, and
(b)the sum is put at the employee’s disposal in the normal course of the employer’s domestic, family or personal relationships.
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