{
  "url": "https://openlegislation.uk/taxation-energy-and-vehicles-act-2026/section-2",
  "json_url": "https://openlegislation.uk/taxation-energy-and-vehicles-act-2026/section-2.json",
  "legislation": "ukpga/2026/26",
  "legislation_title": "Taxation (Energy and Vehicles) Act 2026",
  "legislation_url": "https://openlegislation.uk/taxation-energy-and-vehicles-act-2026",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Mileage amounts relating to income tax",
  "text": "(1) In the table in each of—\n(a) section 230(2) of the Income Tax (Earnings and Pensions) Act 2003 (approved amount for mileage allowance payments), and\n(b) section 94F(2) of the Income Tax (Trading and Other Income) Act 2005 (appropriate mileage amount),\nfor “45p” substitute “55p”.\n(2) In consequence of subsection (1), in section 94F(3) of the Income Tax (Trading and Other Income) Act 2005, for “45p” substitute “55p”.\n(3) The amendments made by this section have effect for the tax year 2026-27 and subsequent tax years.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 2 in force at Royal Assent"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/26/section/2",
    "retrieved_at": "2026-10-29T08:41:19.203437+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."
}