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Income Tax (Earnings and Pensions) Act 2003

Section 230: The approved amount for mileage allowance payments

932.This section gives details of the approved amount for mileage allowance payments. The several ideas contained in paragraph 4(2) of Schedule 12AA to ICTA now appear in separate subsections. The section derives from paragraph 4 of Schedule 12AA.

933.Subsection (1) gives a formula to calculate the approved amount for mileage allowance payments for a given type of vehicle.

934.In subsection (2) the mileage rate information has been converted to tabular form.

935.Subsection (3) qualifies what is meant by the expression “the first 10,000 miles” in subsection (2), dealing particularly with the possibility that the same person might undertake business travel in respect of two or more associated employments.

936.Subsection (4) gives details of when one employment is associated with another.

937.In subsection (5) the reference to the definition of “control” is now direct, rather than diverting the user to section 168(12) of ICTA, only to find that that in turn refers to section 840 of ICTA.

938.Subsection (6) provides the Treasury with powers to make regulations to alter the rates or rate bands in subsection (2).

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