allowable expenditure for self-employed

Dear Sir,

I understand that fines/penalties incurred by employees while parking is an allowable expenditure both for company and employee, but i wanted to know one thing, the penalties/fines will be allowable right, whether the car belongs to the employee, employer or a pool car, as long as it is the employee who is responsible for improper parking the fines levied would be allowable for the company and the employee?

am i correct sir?