I think it would be a question of looking at the entire picture to see whether company B is providing that car as a consequence of the individual's employment. In a situation where that's happening, there's probably some connection between company A and company B. Otherwise it wouldn't make sense that company B would be providing that car. You would really be looking at that entire situation to see whether all the facts support a finding that the car was being provided as a consequence of the individual's employment.
On May 25th, 2023. See this statement in context.