SCHEDULES
SCHEDULE 12Mileage allowances
Part 2Consequential amendments
16Finance Act 2000 (c. 17)
In Part 2 of Schedule 12 to the Finance Act 2000 (provision of services through an intermediary: the deemed Schedule E payment), in paragraph 11(4), after “higher-paid employment);” insert—
ab
for the purposes of section 197AG of that Act (mileage allowance relief);