S.L. 123.55 Art. 20Private use of property.

(1) The private use by a person of any property, other than a mechanically propelled vehicle that is constructed or adapted as a means of land transport, and that falls within the definition of

"vehicle" in rule 8 or that is excluded from that definition in terms of paragraph (a), (b), (c), (d) or (e) thereof, that is owned or held under a title of lease by another person shall be deemed to be a benefit provided by the latter to the former.

(2) The use of consumable things shall not be treated as a benefit to which this rule refers but a Category 3 benefit to which Part D of these rules applies.