SolvedSection 71 | Car fuel: 1993-94.
From legislation.gov.uk
(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—
| Cylinder capacity of car in cubic centimetres | Cash equivalent |
|---|---|
| 1,400 or less | £600 |
| More than 1,400 but not more than 2,000 | £760 |
| More than 2,000 | £1,130 |
| Cylinder capacity of car in cubic centimetres | Cash equivalent |
|---|---|
| 2,000 or less | £550 |
| More than 2,000 | £710 |
| Original market value of car | Cash equivalent |
|---|---|
| Less than £6,000 | £600 |
| £6,000 or more but less than £8,500 | £760 |
| £8,500 or more | £1,130 |
(2)In subsection (5) of that section (reductions in cash equivalents) the words “or 3” shall be omitted.
(3)This section shall have effect for the year 1993-94.