Sections 229 to 236 ITEPA 2003

Sections 229 to 236 ITEPA 2003 contain the statutory system which deals with:

Mileage Allowance Payments (MAPs): payments to employees who carry out business travel in cars, vans, motor cycles or cycles (EIM31210 onwards)

Approved Mileage Allowance Payments (AMAPs): a statutory exemption from tax for payments (up to a certain level, the ‘approved amount for mileage allowance payments’, EIM31230 onwards) to employees who carry out business travel in their own cars, vans, motor cycles or cycles

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