Approved amount for

Legislation/Regulatory – ITEPA2003 s. 230
HMRC Guidance – EIM31230 ; EIM31240 ; EIM31275 ; EIM31350 ; EIM31355 ; EIM31360 ; EIM31370 ; EIM31375 ; EIM31380 ; NIM05802 ; NIM05803 ; NIM05833 ; NIM05860 ; NIM05865 ; NIM05870

Associated employments

Legislation/Regulatory – ITEPA2003 s. 230(4)
HMRC Guidance – EIM31280

Business travel, meaning

Legislation/Regulatory – ITEPA2003 s. 236(1)
HMRC Guidance – EIM31260

Company vehicle, meaning

Legislation/Regulatory – ITEPA2003 s. 236(2)

Control, meaning

Legislation/Regulatory – ITEPA2003 s. 230(5)

Disallowance of deductions

Legislation/Regulatory – ITEPA2003 s. 359
HMRC Guidance – EIM31550 ; EIM34004 ; EIM35004

Entitlement to relief

Legislation/Regulatory – ITEPA2003 s. 231
HMRC Guidance – EIM31330 ; EIM31335 ; TCM0118040

Exemption from tax

Legislation/Regulatory – ITEPA2003 s. 229
HMRC Guidance – EIM10150 ; EIM31205 ; EIM31365 ; EIM31611 ; EIM63610 ; TCTM04107

Generally

Commentary – Key Data ¶3-475

Giving effect to relief

Legislation/Regulatory – ITEPA2003 s. 232
HMRC Guidance – EIM21722 ; EIM31750 ; EIM31755 ; EIM31760 ; ESM9037 ; TCM0118040

Meaning

Legislation/Regulatory – ITEPA2003 s. 229(2), 236(1)
HMRC Guidance – EIM31210 ; NIM05865

Rates applicable

Legislation/Regulatory – ITEPA2003 s. 230