The previous test was whether company A and company B were related. You can be at non-arm’s length and not be related. One option would have been to make the amendment look at whether company A and company B were dealing not at arm’s length. Instead, the way the amendment was done was to look at whether the car was being provided as a consequence of the individual's employment. I think whether there's some connection between company A and company B would be taken into account in that assessment.
On May 25th, 2023. See this statement in context.