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2. In section 158(2) of the Income and Corporation Taxes Act 1988 (Tables of flat rate cash equivalents) for Tables A and B there shall be substituted the following Tables:—
Cylinder capacity of car in cubic centimetres | Cash equivalent |
---|---|
1,400 or less | £500 |
More than 1,400 but not more than 2,000 | £630 |
More than 2,000 | £940 |
Original market value of car | Cash equivalent |
---|---|
Less than £6,000 | £500 |
£6,000 or more but less than £8,500 | £630 |
£8,500 or more | £940 |
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