Particulars Miles Rate Per Mile Amount
  Mileage allowance payments made to employee E1 200   200.00
  Any amounts from which tax has been deducted E2     48.00
  Total mileage allowance paid ( E1 minus E2 ) E3     152.00
  Approved Mileage Allowance Payment E4 200 0.20 40.00
  Total Cash Equivalent Amount / Mileage Allowance Relief
( E3 minus E4 ) E
    112.00