SolvedSection 59 | Car fuel.
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 | £1,010 |
| More than 1,400 but not more than 2,000 | £1,280 |
| More than 2,000 | £1,890 |
| Cylinder capacity of car in cubic centimetres | Cash equivalent |
|---|---|
| 2,000 or less | £1,280 |
| More than 2,000 | £1,890 |
| Description of car | Cash equivalent |
|---|---|
| Any car | £1,890 |
(2)This section shall have effect for the year 1998-99 and subsequent years of assessment.