Paragraph 63

In section 232 (giving effect to mileage allowance relief), after subsection (6) insert—

“(6A)

If the earnings from which a deduction allowed under this section is deductible include earnings that are “excluded” within the meaning of section 15(1A)—

(a)

the amount of the deduction allowed is a proportion of the amount that would be allowed under this section if the tax year were not a split year, and

(b)

that proportion is equal to the proportion that the part of the earnings that is not “excluded” bears to the total earnings.”