Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter I Income Tax and Corporation Tax
Benefits in kind
59 Car fuel.
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
£1,010
More than 1,400 but not more than 2,000
£1,280
More than 2,000
£1,890
TABLE AB
Cylinder capacity of car in cubic centimetres
Cash equivalent
2,000 or less
£1,280
More than 2,000
£1,890
TABLE B
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.