SCHEDULES

SCHEDULE 3U.K. Car and car fuel benefits: 1994-95 onwards

Car fuel benefitsU.K.

6(1)In section 158 (car fuel) for the Tables in subsection (2) (tables of cash equivalents) there shall be substituted—U.K.

TABLE A

Cylinder capacity of car in cubic centimetresCash equivalent
1,400 or less£600
More than 1,400 but not more than 2,000£760
More than 2,000£1,130

TABLE AB

Cylinder capacity of car in cubic centimetresCash equivalent
2,000 or less£550
More than 2,000£710

TABLE B

Description of carCash equivalent
Any car£1,130

(2)In subsection (5) of that section (reductions in cash equivalent of car fuel benefit) for the words from “paragraph 2” to “Part II” there shall be substituted “ paragraph 6 ”.