Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 6 U.K. TAXATION OF DIRECTORS AND OTHERS IN RESPECT OF CARS

Modifications etc. (not altering text)

C1 Sch. 6 applied (N.I.) (in relation to the tax year beginning 6.4.1991) by Social Security (Northern Ireland) Act 1975 (c. 15, SIF 113:1), s. 4A(4)(5)(6)(as inserted by S.I. 1991/2294, arts. 1(4), 3(5)

C2 Sch. 6 applied (E.W.S) by Social Security Act 1975 (c. 14, SIF 113::1), s. 4A(4)-(6)

Sch. 6 applied (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 10(4), 177(4) (with s. 108(5))

[F1 PART I U.K. TABLES OF FLAT RATE CASH EQUIVALENTS

Textual Amendments

F1 1990 s.22for 1990-91and subsequent years. For previous years see Table G(1)in Vol.1.

TABLE A

Cars with an original market value up to £19,250 and having a cylinder capacity

Cylinder capacity of car in cubic centimetres	Age of car at end of relevant year ofassessment
	Under 4 years	4 years or more
1400 or less	£1,700	£1,150
More than 1400 but not more than 2000	£2,200	£1,500
More than 2000	£3,550	£2,350

TABLE B

Cars with an original market value up to £19,250 and not having a cylinder capacity

Original market value of car	Age of car at end of relevant year of assessment
	Under 4 years	4 years or more
Less than £6,000	£1,700	£1,150
£6,000 or more but less than £8,500	£2,200	£1,500
£8,500 or more but not more than £19,250	£3,550	£2,350

TABLE C

Cars with an original market value of more than £19,250

Original market value of car	Age of car at end of relevant year of assessment
	Under 4 years	4 years or more
More than £19,250 but not more than £29,000	£4,600	£3,100
More than £29,000	£7,400	£4,900]]