S.L. 123.55 Art. 17Vehicle allowance.

(1) A vehicle allowance paid by a person to an individual shall be deemed to be a benefit provided by the former to the latter.

(2) For the purpose of this rule a vehicle allowance paid to an individual means:

(a) any payment to that individual relating to the use of his vehicle whether by way of reimbursement of costs or otherwise;

(b) any payment to third parties to cover fuel or other costs incurred by that individual in the use of his vehicle;

(c) any payment to that individual relating to fuel costs incurred in the use of a vehicle owned or held under a title of lease by the provider of the benefit where the payment is not made by way of reimbursement against the production of receipts.