{
  "url": "https://openlegislation.uk/finance-act-1990/section-22",
  "json_url": "https://openlegislation.uk/finance-act-1990/section-22.json",
  "legislation": "ukpga/1990/29",
  "legislation_title": "Finance Act 1990",
  "legislation_url": "https://openlegislation.uk/finance-act-1990",
  "path": "section/22",
  "kind": "section",
  "number": "22",
  "heading": "Car benefits.",
  "text": "(1) In Schedule 6 to the Taxes Act 1988 (taxation of directors and others in respect of cars) for Part I (tables of flat rate cash equivalents) there shall be substituted—\n“Part I\nTables of Flat Rate Cash Equivalents\nTable A\nCars with an original market value up to £19,250 and having a cylinder capacity\nCylinder capacity of car in cubic centimetres\nAge of car at end of relevant year of assessment\nUnder 4 years\n4 years or more\n1400 or less\n£1,700\n£1,150\nMore than 1400 but not more than 2000\n£2,200\n£1,500\nMore than 2000\n£3,550\n£2,350\nTable B\nCars with an original market value up to £19,250 and not having a cylinder capacity\nOriginal market value of car\nAge of car at end of relevant year of assessment\nUnder 4 years\n4 years or more\nLess than £6,000\n£1,700\n£1,150\n£6,000 or more but less than £8,500\n£2,200\n£1,500\n£8,500 or more but not more than £19,250\n£3,550\n£2,350\nTable C\nCars with an original market value of more than £19,250\n(2) This section shall have effect for the year 1990-91 and subsequent years of assessment.\nOriginal market value of car\nAge of car at end of relevant year of assessment\nUnder 4 years\n4 years or more\nMore than £19,250 but not more than £29,000\n£4,600\n£3,100\nMore than £29,000\n£7,400\n£4,900\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1990/29/section/22",
    "retrieved_at": "2026-10-29T09:43:04.265975+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}