2. Personal use

(a) Running and maintenance borne by employer

Small car (up to 1.6 ltr C) 1000 pm + 900 [if chauffeur provided]

Large car (above 1.6 ltr C) 2400 pm + 900 [if chauffeur provided]

II More than one car owned/hired by employer and provided by employer to employee for: * Both official and personal

use Treat one car for mixed use and all other for personal use.

Actual expenses borne by employer (+) 10% deduction [actual cost] (-) Driver's salary (-) Amount received from employer

3. Party for official and party for personal

VALUATION OF MOTOR CAR

(b) Running and maintenance borne by employer

Small car (600 pm + 900 pm) *Large car (900 pm + 900 pm) [if chauffeur is provided]