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Finance Act 1994

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Changes over time for: Cross Heading: Benefits in kind

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Point in time view as at 01/04/2004.

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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1994. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Benefits in kindU.K.

87 Car fuel.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 centimetresCash equivalent
1,400 or less£640
More than 1,400 but not more than 2,000£810
More than 2,000£1,200
TABLE AB
Cylinder capacity of car in cubic centimetresCash equivalent
2,000 or less£580
More than 2,000£750
TABLE B
Description of carCash equivalent
Any car£1,200

(2)This section shall have effect for the year 1994-95 and subsequent years of assessment.

F188 Beneficial loan arrangements.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F189 Vouchers and credit-tokens.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

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