Section 359 — Income Tax (Earnings and Pensions) Act 2003: Disallowance of travel expenses: mileage allowances and reliefs

Disallowance of travel expenses: mileage allowances and reliefs 359 1 No deduction may be made under the travel deductions provisions in respect of travel expenses incurred in connection with the use by the employee of a vehicle that is not a company vehicle if condition A or B is met.

2 Condition A is that mileage allowance payments are made to the employee in respect of the use of the vehicle.

3 Condition B is that mileage allowance relief is available in respect of the use of the vehicle by the employee (see section 231).

4 In this section— “ company vehicle ” has the meaning given by section 236(2), “ mileage allowance payments ” has the meaning given by section 229(2), and “ the travel deductions provisions ” means sections 337 to 342, 370, 371, 373 and 374 (travel expenses) and section 351 (expenses of ministers of religion).