Related Commentary  Related HMRC Manuals

359(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.

359(2)  Condition A is that mileage allowance payments are made to the employee in respect of the use of the vehicle.

359(3)  Condition B is that mileage allowance relief is available in respect of the use of the vehicle by the employee (see section 231).

359(4)  In this section–

company vehicle”  has the meaning given by section 236(2),

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