P234 C JFA8 2 2/, Sun 26 Fed 21:52/26
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  OOOJL[ TTW
 !—R aVd FUEL BEoEFIT3                  
 UUsl pjUce od l(e car@jPjm@Uh war New, 
 Cat BjnefYt Year to 5 Apjil 1997 and 98
                                        
 Company cars are taxed@at 35) of@t(j   
        i                               
 uubUect to an £80L000 ceiling. The     
 bjnjfiz is rqduced:                @   
                            @           
 - dz 1O3 if annual business mYleage is 
                                        
 - bz 2/3 if annual bu3injuu mileage is 
 1 *090 or ovjx                         
 - bz a further 1/3 if the car is 4 ot  
 more yeats old at t(e end of tax zeat  
   b                                    
 jot ptivbti uvj  @                     
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     CP— JOIN LIFERATESMOVEDTO
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   P234 CJJFA @2 27, Sun 2nQNje 21:08/2:
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   ££"£££  £  // ,/,   -.   ,/,.   ,  . 
 C                                      
  @       @@             @              
 Yiaz to 5 April 1;97                   
                                        
  ujl Be]jMUl @ @   @  @      @ @@  @   
G   ) X RQR 
 Engine Sizr        Petrol   Dijsjl     
 Q RRTRhRdhhRRThTThRRTR4Rpd0RhRTR* TR)TR
 1400cc or \isv @  @ £7)4    @£n*p      
                                        
 840)m20(Yqq     0   £<]X    0£74X      
   
 Over 2000cc        £1320     £820      
         @@            @    @           
                                        
 EeejfUI lo NUl@jl tQj jUployee rUfunds 
Fjujl usjh wot zrivate journeys.        
                                        
    Source: Ernst & Young (see page 271I
     CPSaJ# NLRNJBJM#VEDQT#
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