{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12AA",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12AA.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/12AA",
  "kind": "schedule",
  "number": "12AA",
  "heading": "MILEAGE ALLOWANCES: INTERPRETATION",
  "text": "One employment is associated with another if—\n(a)the employer is the same;\n(b)the employers are partnerships or bodies and an individual or another partnership or body has control over both of them; or\n(c)the employers are associated companies (as defined in section 416).\nSection 168(12) (meaning of “control”) applies for the purposes of paragraph (b).\n(3)The Treasury may by regulations amend sub-paragraph (2) so as to alter the rates or rate bands.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 12AA repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 117, Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 12AA inserted (with effect in accordance with s. 57(4) of the amending Act) by Finance Act 2001 (c. 9), s. 57(2), Sch. 12 Pt. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/12AA",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}