S.L. 123.55 Art. 21Private use of property.

Subject to the other provisions of this Part there shall be deemed to be private use of property by an individual -

(a) when that property is immovable property and he uses it for his accommodation or private enjoyment or for any other purpose other than solely as a place for the performance of his duties as an employee or an officer;

(b) when that property is movable property and he uses it wholly or mainly in any manner other than in the normal course of his duties as an employee or an officer.