2.  In section 158 of the Income and Corporation Taxes Act 1988 (car fuel) for the Tables in subsection (2) (tables of cash equivalents)(1) there shall be substituted—

“TABLE A

Cylinder capacity of car in cubic centimetres	Cash equivalent
1,400 or less ... ... ... ...	£1,700
More than 1,400 but not more than 2,000 ... ... ... ...	£2,170
More than 2,000	£3,200

TABLE AB

Cylinder capacity of car in cubic centimetres	Cash equivalent
2,000 or less ... ... ... ...	£2,170
More than 2,000 ... ... ... ...	£3,200

TABLE B

Description of car	Cash equivalent
Any car ... ... ... ...	£3,200”.

(1)

Section 158(2) was substituted by section 59 of the Finance Act 1998 (c. 36).