The provisions relating to 'company cars' which are set out below apply whether or not the employer acquires the car outright or enters into a leasing arrangement. It should be noted the term 'company car' is shorthand for any car provided by reason of employment and available for private use (the employer does not have to be a company).
If however the employee leases the car themself, and the employer merely pays the charges under the lease, a Class 1 charge will arise on the equivalent of such payments, since they represent
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