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 centimetres | Cash 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 centimetres | Cash equivalent |
| 2,000 or less | £580 |
| More than 2,000 | £750 |
| TABLE B | |
|---|---|
| Description of car | Cash 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.
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Textual Amendments
F1S. 89 repealed (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
F189 Vouchers and credit-tokens.U.K.
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Textual Amendments
F1S. 89 repealed (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)