29 Travel expenses of members of local authorities etc
Finance (No 2) Act 2015 (2015 c 33) | Legislation

29  Travel expenses of members of local authorities etc

(1)     ITEPA 2003 is amended as follows.

(2)     In section 229(2) (mileage allowance payments), for “section 236(1))” substitute “sections 235A and 236(1))”.

(3)     After section 235 insert—

“235A Journeys made by members of local authorities etc

(1)     Subject to subsections (2) and (3), a qualifying journey made by a member of a relevant authority is to be treated as business travel for the purposes of this Chapter if a qualifying payment is made by the authority—

(a)     to the member for expenses related to the member's use for the journey of a vehicle to which this Chapter applies, or

(b)     to another member of the authority for carrying the member as a passenger on the journey in a car or van.

(2)     A qualifying journey is not to be treated as business travel—

(a)     for the purposes of section 231, or

(b)     when calculating for the purposes of that section the mileage allowance payments paid to the member

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