Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 6 TAXATION OF DIRECTORS AND OTHERS IN RESPECT OF CARS

PART I TABLES OF FLAT RATE CASH EQUIVALENTS

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 of assessment
	Under 4 years	4 years or more
1,400 or less	£580	£380
More than 1,400 but less than 2,000	£770	£520
More than 2,000	£1,210	£800

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	£580	£380
£6,000 or more but less than £8,500	£770	£520
£8,500 or more but less than £19,250	£1,210	£800

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	£1,595	£1,070
More than £29,000	£2,530	£1,685