S.L. 123.55 Art. 9Private use of a vehicle.

(1) The private use by an individual of a vehicle that is owned or held under a title of lease by another person shall be deemed to be a benefit provided by the said person to the said individual.

(2) There shall be deemed to be private use of a vehicle by an individual in any of the following circumstances:

(a) if the vehicle is placed at the exclusive disposal of that individual;

(b) if the vehicle is regularly available for use by that individual outside the hours during which he normally performs his duties as an employee or an officer of the provider of the benefit;

(c) if the vehicle is regularly kept overnight or during weekends under the charge of that individual in any place which is not the business premises of the provider of the benefit or within 100 meters thereof;

(d) if the vehicle is regularly used by that individual for purposes not directly linked with his employment or office.

(3) The provisions of paragraph (c), but not of the other paragraphs, of sub-rule (2) shall not apply with respect to the use of a vehicle by an employee who is required to use that vehicle wholly in the performance of his duties as a messenger or a driver.

(4) Notwithstanding the other provisions of this rule the use of a vehicle shall not be deemed to be a private use if the Commissioner determines that it constitutes an official use.