# Income Tax (Earnings and Pensions) Act 2003, Section 359: Disallowance of travel expenses: mileage allowances and reliefs


(1) No deduction may be made under the travel deductions provisions in respect of travel expenses incurred in connection with the use by the employee of a vehicle that is not a company vehicle if condition A or B is met.
(2) Condition A is that mileage allowance payments are made to the employee in respect of the use of the vehicle.
(3) Condition B is that mileage allowance relief is available in respect of the use of the vehicle by the employee (see section 231).
(4) In this section—
“company vehicle” has the meaning given by section 236(2),
“mileage allowance payments” has the meaning given by section 229(2), and
“the travel deductions provisions” means sections 337 to 342, 370, 371, 373 and 374 (travel expenses) and section 351 (expenses of ministers of religion).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/359 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-359
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.