PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER IV OTHER EXEMPTIONS AND RELIEFS

Mileage allowances

197E Exception from section 197B.

(1)

If the sums paid to the employee in the year concerned in respect of expenses incurred by him in travelling, in the course of the duties of his employment or employments, in any motor vehicle provided by him exceed the sums paid to him in the base year in respect of expenses so incurred by him, section 197B shall not apply for the year concerned unless the whole of the excess can be justified by reference to allowable factors.

(2)

For the purpose of this section the following are allowable factors—

(a)

an increase in motoring costs,

(b)

a change by any employer of his practices so as more fully to reimburse motoring costs;

(c)

any change of vehicle;

(d)

a change in the employee’s relevant mileage.