Valid from 11/05/2001
Textual Amendments
F1Ss. 197AD-197AH and preceding cross-heading inserted (with effect in accordance with s. 57(4) of the amending Act) by Finance Act 2001 (c. 9), s. 57(1)
(1)An employee is entitled to mileage allowance relief for a tax year if the employee uses a qualifying vehicle for business travel and—
(a)no mileage allowance payments are made to him for the kind of vehicle in question for the tax year, or
(b)the total amount of all the mileage allowance payments made to him for the kind of vehicle in question for the tax year is less than the approved amount for mileage allowance payments applicable to that kind of vehicle.
(2)Subsection (1) above does not apply if—
(a)the employee is a passenger in the vehicle, or
(b)the vehicle is a company vehicle.
(3)The amount of mileage allowance relief to which an employee is entitled for a tax year is—
(a)if subsection (1)(a) above applies, the approved amount for mileage allowance payments applicable to the kind of vehicle in question;
(b)if subsection (1)(b) above applies, the difference between the total amount of all the mileage allowance payments made to the employee for the kind of vehicle in question and the approved amount for mileage allowance payments applicable to that kind of vehicle.
(4)In this section “mileage allowance payments” has the meaning given by section 197AD(2).]