S.L. 123.55 Art. 3Circumstances in which a benefit is deemed to be provided by reason of an employment or office.

(1) Except where otherwise provided in these rules, a benefit shall be deemed to be provided by reason of an employment or office if -

(a) it is provided by an employer to his employee; or

(b) it is provided by a company or a partnership to an individual who holds an office in that company or partnership; or

(c) it is provided by a company to an individual who was an employee or officer of that company as a reward for, or in recognition of, services rendered to that company; or

(d) it is provided by a company on a continuing or regular basis to an individual who, at the time it was first provided or at the time that the company decided to provide it, was an employee or an officer of that company; or

(e) it is provided to the holder of an office by a person who is responsible for the payment of remuneration for duties performed under the terms of appointment to that office; or

(f) it is provided as a reward for services rendered by a person in the course of the performance of his duties as employee or officer of another person where that benefit is provided by a third party.

(2) The presumptions referred to in sub-rule (1)(a), (b), (d) and

(e) may be rebutted by evidence that -

(a) the benefit is a donation made by an individual on purely personal considerations; or

(b) the benefit is provided in settlement or on account of a debt that is not related to any services rendered in the course of an employment or office; or

(c) the benefit is a distribution of profits by a company or a partnership to a person in his capacity as shareholder or partner of that company or partnership or represents drawings made by a partner on account of his share of profits of the partnership, and is accounted for as such in the records of that company or partnership.