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The Income Tax (Cash Equivalents of Car Fuel Benefits) Order 2002
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- 2002 No. 706
- Article 2
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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 ... ... ... ... | £2,240 |
| More than 1,400 but not more than 2,000 | £2,850 |
| More than 2,000 ... ... ... ... | £4,200 |
TABLE AB
| Cylinder capacity of car in cubic centimetres | Cash equivalent |
|---|---|
| 2,000 or less ... ... ... ... | £2,850 |
| More than 2,000 ... ... ... ... | £4,200 |
TABLE B
| Description of car | Cash equivalent |
|---|---|
| Any car ... ... ... ... | £4,200” |
(1)
Subsection (2) of section 158 was substituted by section 53(2) of the Finance (No. 2) Act 1992 and the Tables in that subsection were substituted by S.I. 2001/635.
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