Statutory Instruments
2011 No. 896
Income Tax
The Approved Mileage Allowance Payments (Rates) Regulations 2011
Made
23rd March 2011
Laid before the House of Commons
23rd March 2011
Coming into force
6 th April 2011
The Treasury make the following Regulations in exercise of the power conferred by section 230(6) of the Income Tax (Earnings and Pensions) Act 2003( 1 ).
Citation, commencement and effect
1. —(1) These Regulations may be cited as the Approved Mileage Allowance Payments (Rates) Regulations 2011.
(2) These Regulations come into force on 6th April 2011 and have effect for the tax year 2011 – 12 and subsequent tax years.
Amendment to section 230 of the Income Tax (Earnings and Pensions) Act 2003
2. In the “Rate per mile” column of the table in section 230(2) of the Income Tax (Earnings and Pensions) Act 2003 (the approved amount for mileage allowance payments) for “40p” substitute “45p”.
Michael Fabricant
James Duddridge
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd March 2011