P234 CJJFAX 2 274 Sun 13 SKp 22:14/28  Wj $kj $kj 'k W"£££"£££"£££  CAR AND FUEL BENEFITS Q/2 Car Benefit Year to 5 April 1999 Company cars are taxed at 35% of thj list price of the car whjn it was njw, subject to an £80,000 ceiling. Thj bjnjfit is reducid: - by 1/3 if annual busines2 mileaku tu bjtween 2,500 and 17,999 - by :/3 if annual bu;inr;; mitr!ke t; 18,000 or over - by a juuther 1/3 if thj car i; 4 oz mori years old at thj end of tax year - by contributions thj jmptoyee make; for private use Source: Ernst & Young (see page 271) Mortgages & Savings Guide 250 RPI TaxIndex Inc Tax Main Menu

P234 CEEFAX 2 274 Son 14 Sep 00:*0/04Wj£3kj£3kj£3k Wj $kj $kj 'k    CAR AND FUEL BENEFITS 2/2 Year to 5 April 1999 Fujl Benefit Enginj Sizj Petrol Diesel 1400cc or less £1010 £1280 1401-2000cc £1280 £1280 Ovjr 2000cc £1890 £1890 Rjduced to nil if the employee refunds fujl used for private journeys. Source: Ernst & Young (see page 271) Mortgages & Savings Guide 250 RPI TaxIndex Inc Tax Main Menu