232 Giving effect to mileage allowance relief
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

232  Giving effect to mileage allowance relief

(1)     A deduction is allowed for mileage allowance relief to which an employee is entitled for a tax year.

(2)     If any of the employee's earnings—

(a)     are taxable earnings in the tax year in which the employee receives them, and

(b)     are not also taxable earnings in that year that fall within subsection (3),

the relief is allowed as a deduction from those earnings in calculating net taxable earnings

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