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Finance Act 1993
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71 Car fuel: 1993-94.U.K.
(1)In section 158 of the Taxes Act 1988 (car fuel) for the Tables in subsection (2) (tables of cash equivalents) there shall be substituted—
“TABLE A
| Cylinder capacity of car in cubic centimetres | Cash equivalent |
|---|---|
| 1,400 or less | £600 |
| More than 1,400 but not more than 2,000 | £760 |
| More than 2,000 | £1,130 |
TABLE AB
| Cylinder capacity of car in cubic centimetres | Cash equivalent |
|---|---|
| 2,000 or less | £550 |
| More than 2,000 | £710 |
TABLE B
| Original market value of car | Cash equivalent |
|---|---|
| Less than £6,000 | £600 |
| £6,000 or more but less than £8,500 | £760 |
| £8,500 or more | £1,130” |
(2)In subsection (5) of that section (reductions in cash equivalents) the words “or 3” shall be omitted.
(3)This section shall have effect for the year 1993-94.
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