Section 201 | Employment-related benefits

(1)This Chapter applies to employment-related benefits.

(2)In this Chapter—

(3)A benefit provided by an employer is to be regarded as provided by reason of the employment unless—

(a)the employer is an individual, and

(b)the provision is made in the normal course of the employer’s domestic, family or personal relationships.

(4)For the purposes of this Chapter it does not matter whether the employment is held at the time when the benefit is provided so long as it is held at some point in the tax year in which the benefit is provided.

(5)References in this Chapter to an employee accordingly include a prospective or former employee.