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SCHEDULES

SCHEDULE 45U.K.Statutory residence test

PART 3U.K.Split year treatment

Special charging rules for employment incomeU.K.

63U.K.In section 232 (giving effect to mileage allowance relief), after subsection (6) insert—

(6A)If the earnings from which a deduction allowed under this section is deductible include earnings that are “excluded” within the meaning of section 15(1A)—

(a)the amount of the deduction allowed is a proportion of the amount that would be allowed under this section if the tax year were not a split year, and

(b)that proportion is equal to the proportion that the part of the earnings that is not “excluded” bears to the total earnings.