1 This Order may be cited as the Income Tax (Cash Equivalents of Car Fuel Benefits) Order 2001 and shall come into force on 6th April 2001.
2 In section 158 of the Income and Corporation 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 …	£1,930
More than 1,400 but not more than 2,000	£2,460
More than 2,000 …	£3,620

TABLE AB
Cylinder capacity of car in cubic centimetres	Cash equivalent
2,000 or less …	£2,460
More than 2,000 …	£3,620

TABLE B
Description of car	Cash equivalent
Any car …	£3,620”

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Section 158(2) was substituted by section 59 of the Finance Act 1998 (c. 36).
Jim Dowd Greg Pope Two of the Lords Commissioners of Her Majesty’s Treasury 7th March 2001