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—