S.L. 123.55 Art. 4Benefit provided by an associated company or to a member of the family.

For the purpose of rule 3 -

(a) a benefit provided by a company to an individual who is not an employee or an officer of that company but who is an employee or an officer of an associated company shall be deemed to be a benefit provided by the associated company;

(b) a benefit provided by a company to an individual who is not an employee or an officer of that company but who is a member of the family of an employee or an officer of that company or of an associated company shall be deemed to be a benefit provided to the said officer or employee;

(c) a benefit provided by an employer, other than a company, to an individual who is not an employee of that employer but who is a member of the family of an employee of that employer shall be deemed to be a benefit provided to the said employee;

(d) a benefit provided to an employee by a third party shall be deemed to be provided by the employer if the benefit is provided on the employer’s instructions, whether direct or explicit or otherwise, or through his intervention.