Part 3

INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Chapter 2

OTHER PROVISIONS

Employment

Mileage allowances: exemptions and relief
57
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
The consequential amendments in Part 2 of Schedule 12 to this Act have effect.
4
This section has effect for the year 2002-03 and subsequent years of assessment.
S. 57(1)(2) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)