[94F The appropriate mileage amount]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[94F  The appropriate mileage amount]

[(1)     In calculating the profits of a trade for a period, the appropriate mileage amount in relation to a relevant vehicle for the period is—

M x R

·É³ó±ð°ù±ð—

M is the number of miles of business journeys made by a person (other than as a passenger) using that vehicle in the period, and

R

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