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(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—
Cylinder capacity of car in cubic centimetres | Cash equivalent |
---|---|
1,400 or less | £1,010 |
More than 1,400 but not more than 2,000 | £1,280 |
More than 2,000 | £1,890 |
Cylinder capacity of car in cubic centimetres | Cash equivalent |
---|---|
2,000 or less | £1,280 |
More than 2,000 | £1,890 |
Description of car | Cash equivalent |
---|---|
Any car | £1,890” |
(2)This section shall have effect for the year 1998-99 and subsequent years of assessment.