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(b) the benefit arising from a preferential loan which is chargeable to income tax as a perquisite for the purposes of section 112 of the Act by virtue of section 122 of the Act, or

(c) a benefit arising from an asset which belongs to the employer and the valuation of which is for the purposes of income tax determined in accordance with section 119 of the Act.

(a) the benefit of the private use of a car or a van which is chargeable to income tax as a benefit in kind by virtue of section 121 or 121A, as the case may be, of the Act,

(a) the benefit of the private use of a car or a van which is chargeable to income tax as a benefit in kind by virtue of section 121 or 121A, as the case may be, of the Act,

(b) the benefit arising from a preferential loan which is chargeable to income tax as a perquisite for the purposes of section 112 of the Act by virtue of section 122 of the Act, or