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Finance Act 2001
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- UK Public General Acts
- 2001 c. 9
- SCHEDULE 12
- Part 2
- Paragraph 12
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The Taxes Act 1988
12For section 589(6) (cap on travelling expenses exempt under section 588) substitute—
“(6)The travelling expenses referred to in subsection (5)(d) above are—
(a)those in respect of which, on the assumptions in subsection (6A) below, mileage allowance relief would be available if no mileage allowance payments (within the meaning of section 197AD(2)) had been made; or
(b)those which, on those assumptions, would be deductible under section 198.
(6A)The assumptions are—
(a)that attendance at the course is one of the duties of the employee’s office or employment; and
(b)if the employee has in fact ceased to be employed by the employer, that he continues to be employed by him.”.
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