# Finance Act 2013, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.