Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Chapter 2 OTHER PROVISIONS

Employment

57 Mileage allowances: exemptions and relief

F1(1)

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F1(2)

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(3)

The consequential amendments in Part 2 of Schedule 12 to this Act have effect.

(4)

This section has effect for the year 2002-03 and subsequent years of assessment.