Other rules preventing deductions of particular kinds
359Disallowance of travel expenses: mileage allowances and reliefs
(1)No deduction may be made under the travel deductions provisions in respect of travel expenses incurred in connection with the use by the employee of a vehicle that is not a company vehicle if condition A or B is met.
(2)Condition A is that mileage allowance payments are made to the employee in respect of the use of the vehicle.
(3)Condition B is that mileage allowance relief is available in respect of the use of the vehicle by the employee (see section 231).
(4)In this section—
“company vehicle” has the meaning given by section 236(2),
“mileage allowance payments” has the meaning given by section 229(2), and
“the travel deductions provisions” means sections 337 to 342, 370, 371, 373 and 374 (travel expenses) and section 351 (expenses of ministers of religion).
360Disallowance of certain accommodation expenses of MPs and other representatives
(1)No deduction from earnings is allowed under this Chapter or section 373 (non-domiciled employee’s travel costs and expenses where duties performed in UK) for accommodation expenses incurred by a member of—
(a)the House of Commons,
(b)the Scottish Parliament,
(c)the National Assembly for Wales, or
(d)the Northern Ireland Assembly.
(2)In this section “accommodation expenses” means expenses incurred in, or in connection with, the provision or use of residential or overnight accommodation to enable the member to perform duties as a member of the Parliament or Assembly in or about—
(a)the place where it sits, or
(b)the constituency or region which the member represents.