Part IVU.K. Income Tax, Corporation Tax and Capital Gains Tax
Chapter IU.K. General
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.