Part 5

Employment income: deductions allowed from earnings
Chapter 2

Deductions for employee’s expenses

Other rules preventing deductions of particular kinds

Disallowance of travel expenses: mileage allowances and reliefs
359
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).
Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)