10U.K.In section 332 of that Act (expenditure of ministers of religion), after subsection (3) insert—
“(3A)No deduction may be made under subsection (3) above in respect of qualifying travelling expenses incurred in connection with the use by a clergyman or minister of a vehicle that is not a company vehicle if—
(a)mileage allowance payments are made to that person in respect of the use of the vehicle; or
(b)mileage allowance relief is available in respect of the use of the vehicle by that person.
(3B)In subsection (3A)—
“company vehicle” has the meaning given by paragraph 6 of Schedule 12AA;
“mileage allowance payments” has the meaning given by section 197AD(2); and
“qualifying travelling expenses” has the meaning given by section 198(1A).”.