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2. In section 158 of the Income and Corporation Taxes Act 1988 (car fuel) for the Tables in subsection (2) (tables of cash equivalents)(1) there shall be substituted—
Cylinder capacity of car in cubic centimetres | Cash equivalent |
---|---|
1,400 or less | £710 |
More than 1,400 but not more than 2,000 | £890 |
More than 2,000 | £1,320 |
Cylinder capacity of car in cubic centimetres | Cash equivalent |
---|---|
2,000 or less | £640 |
More than 2,000 | £820 |
Description of car | Cash equivalent |
---|---|
Any car | £1,320” |
Section 158(2) was substituted by section 53(2) of the Finance (No. 2) Act 1992. The Tables in section 158(2) were substituted by S.I.1994/3010 with effect from 6th April 1995.
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