Section 117 Meaning of car or van made available by reason of employmentF1

the employer is an individual, and

the car or van in question is made available in the normal course of the employer's domestic, family or personal relationships.

the employer carries on a vehicle hire business under which cars or vans of the same kind are made available to members of the public for hire,

the car or van in question is hired to the employee or member in the normal course of that business, and

in hiring that car or van the employee or member is acting as an ordinary member of the public.

the employer carries on a business under which cars or vans of the same kind are made available to members of the public for sale or lease,

the car or van in question is sold or leased to the employee or member in the normal course of that business, and

the terms on which the car or van is sold or leased to the employee or member might reasonably be expected to be agreed between the employer and a member of the public with whom the employer deals at arm’s length.