# Income and Corporation Taxes Act 1988, Schedule 12AA: MILEAGE ALLOWANCES: INTERPRETATION

Extent: E+W+S+N.I.

One employment is associated with another if—
(a)the employer is the same;
(b)the employers are partnerships or bodies and an individual or another partnership or body has control over both of them; or
(c)the employers are associated companies (as defined in section 416).
Section 168(12) (meaning of “control”) applies for the purposes of paragraph (b).
(3)The Treasury may by regulations amend sub-paragraph (2) so as to alter the rates or rate bands.

---
Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/12AA (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12AA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.