There are some kinds of situations where there was effectively an arrangement between the person's employer and a third party to have the third party provide the car to the employee in an attempt to avoid the rules by having the car be provided by the third party so that the rules don't technically apply. There may have been some sort of payment arrangement or something in place between the employer and the third party providing the vehicle.
On May 25th, 2023. See this statement in context.