87Car fuel
(1)In section 158 of the 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 | £640 |
| More than 1,400 but not more than 2,000 | £810 |
| More than 2,000 | £1,200 |
TABLE AB
| Cylinder capacity of car in cubic centimetres | Cash equivalent |
|---|
| 2,000 or less | £580 |
| More than 2,000 | £750 |
TABLE B
| Description of car | Cash equivalent |
|---|
| Any car | £1,200” |
(2)This section shall have effect for the year 1994-95 and subsequent years of assessment.
