sec.13ZCAveraging method—records to be kept by employer

### sec.13ZC Averaging method—records to be kept by employer An employer who, under section 13Z (1) (b) , works out the number of exempt kilometres for a business vehicle using the averaging method must keep a record of the details stated in this section. In relation to the averaging period for the business vehicle, the details are each of the following— the odometer readings at the beginning and end of each business journey undertaken by the employee during the averaging period by means of the vehicle; the specific purpose for which each business journey mentioned in paragraph (a) was undertaken; the distance travelled by the employee during the averaging period in the course of all business journeys mentioned in paragraph (a) , worked out using the odometer readings mentioned in the paragraph; the odometer readings at the beginning and end of the averaging period; the distance travelled by the vehicle during the averaging period, worked out using the odometer readings mentioned in paragraph (d) ; the relevant percentage for the vehicle. Under section 13ZB (5) , the relevant percentage worked out on the basis of an averaging period must be used for the return periods mentioned in section 13ZB (6) . While the employer is using that relevant percentage, the employer is not required to work out the relevant percentage again, or to make a new record of the details mentioned in subsection (2) . In relation to the return period to which the number of exempt kilometres relates, the details are each of the following— the business vehicle’s odometer readings at the beginning and end of the return period; the distance travelled by the vehicle during the return period, worked out using the odometer readings mentioned in paragraph (a) ; the number of exempt kilometres for the vehicle for the return period. If the odometer of the business vehicle is replaced or recalibrated during a return period for which its readings are relevant for using the averaging method, the employer must keep a record of the odometer readings immediately before and immediately after the replacement or recalibration. s 13ZC ins 2008 No. 16 s 9 (sec.13ZC-ssec.1) An employer who, under section 13Z (1) (b) , works out the number of exempt kilometres for a business vehicle using the averaging method must keep a record of the details stated in this section. (sec.13ZC-ssec.2) In relation to the averaging period for the business vehicle, the details are each of the following— the odometer readings at the beginning and end of each business journey undertaken by the employee during the averaging period by means of the vehicle; the specific purpose for which each business journey mentioned in paragraph (a) was undertaken; the distance travelled by the employee during the averaging period in the course of all business journeys mentioned in paragraph (a) , worked out using the odometer readings mentioned in the paragraph; the odometer readings at the beginning and end of the averaging period; the distance travelled by the vehicle during the averaging period, worked out using the odometer readings mentioned in paragraph (d) ; the relevant percentage for the vehicle. Under section 13ZB (5) , the relevant percentage worked out on the basis of an averaging period must be used for the return periods mentioned in section 13ZB (6) . While the employer is using that relevant percentage, the employer is not required to work out the relevant percentage again, or to make a new record of the details mentioned in subsection (2) . (sec.13ZC-ssec.3) In relation to the return period to which the number of exempt kilometres relates, the details are each of the following— the business vehicle’s odometer readings at the beginning and end of the return period; the distance travelled by the vehicle during the return period, worked out using the odometer readings mentioned in paragraph (a) ; the number of exempt kilometres for the vehicle for the return period. (sec.13ZC-ssec.4) If the odometer of the business vehicle is replaced or recalibrated during a return period for which its readings are relevant for using the averaging method, the employer must keep a record of the odometer readings immediately before and immediately after the replacement or recalibration. - (a) the odometer readings at the beginning and end of each business journey undertaken by the employee during the averaging period by means of the vehicle; - (b) the specific purpose for which each business journey mentioned in paragraph (a) was undertaken; - (c) the distance travelled by the employee during the averaging period in the course of all business journeys mentioned in paragraph (a) , worked out using the odometer readings mentioned in the paragraph; - (d) the odometer readings at the beginning and end of the averaging period; - (e) the distance travelled by the vehicle during the averaging period, worked out using the odometer readings mentioned in paragraph (d) ; - (f) the relevant percentage for the vehicle. - (a) the business vehicle’s odometer readings at the beginning and end of the return period; - (b) the distance travelled by the vehicle during the return period, worked out using the odometer readings mentioned in paragraph (a) ; - (c) the number of exempt kilometres for the vehicle for the return period.