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The Income Tax (Cash Equivalents of Car Fuel Benefits) Order 1999
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- UK Statutory Instruments
- 1999 No. 684
- Article 2
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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—
“TABLE A
| Cylinder capacity of car in cubic centimetres | Cash equivalent |
|---|---|
| 1,400 or less ... ... ... ... | £1,210 |
| More than 1,400 but not more than 2,000 | £1,540 |
| More than 2,000 ... ... ... ... | £2,270 |
TABLE AB
| Cylinder capacity of car in cubic centimetres | Cash equivalent |
|---|---|
| 2,000 or less ... ... ... ... | £1,540 |
| More than 2,000 ... ... ... ... | £2,270 |
TABLE B
| Description of car | Cash equivalent |
|---|---|
| Any car ... ... ... ... | £2,270” |
(1)
Section 158(2) was substituted by section 59 of the Finance Act 1998 (c. 36).
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