The definition of remuneration makes provision for partial inclusion of certain amounts. These inclusions apply to allowances, as further discussed below, and to the value of a motor vehicle provided to an employee.
Paragraph (cB) of the definition of remuneration in the Fourth Schedule determines that 80% of the value of this benefit, as determined under para 7 of the Seventh Schedule, must be included in the employee's remuneration. Alternatively, 20% of the value of the benefit may be included in
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