[15B Expenses of paying sums in respect of vehicle hire etc]

[Expenses in respect of vehicle hire etc]

[15B  Expenses of paying sums in respect of vehicle hire etc]

[(1)     This section applies where—

(a)     a relevant benefit component is payable in respect of a person (“the beneficiary”),

(b)     an agreement has been entered into by or on behalf of the beneficiary with a relevant provider for the lease or hire purchase of a motor vehicle, and

(c)     by virtue

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