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The Income Tax (Cash Equivalents of Car Fuel Benefits) Order 1996
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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 ... ... ... ... | £800 |
| More than 1,400 but not more than 2,000 ... ... ... ... | £1,010 |
| More than 2,000 ... ... ... ... | £1,490 |
TABLE AB
| Cylinder capacity of car in cubic centimetres | Cash equivalent |
|---|---|
| 2,000 or less ... ... ... ... | £740 |
| More than 2,000 ... ... ... ... | £940 |
TABLE B
| Description of car | Cash equivalent |
|---|---|
| Any car ... ... ... ... | £1,490”. |
(1)
Section 158(2) was substituted by section 53(2) of the Finance (No. 2) Act 1992. The Tables in section 158(2) were substituted by S.I. 1995/3035 with effect from 6th April 1996.
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