# Finance Act 1991, Section 29: Car benefits.


(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—
“Part I
TABLES OF FLAT RATE CASH EQUIVALENTS
TABLE A
Cars with an original market value up to £19,250 and having a cylinder capacity
Cylinder capacity of car in cubic centimetres
Age of car at end of relevant year of assessment
Under 4 years
4 years or more
1400 or less
£2,050
£1,400
More than 1400 but not more than 2000
£2,650
£1,800
More than 2000
£4,250
£2,850
TABLE B
Cars with an original market value up to £19,250 and not having a cylinder capacity
Original market vaue of car
Age of car at end of relevant year of assessment
Under 4 years
4 years or more
Less than £6,000
£2,050
£1,400
£6,000 or more but less than £8,500
£2,650
£1,800
£8,500 or more but not more than £19,250
£4,250
£2,850
TABLE C
Cars with an original market value of more than £19,250
Original market value of car
Age of car at end of relevant year of assessment
Under 4 years
4 years or more
More than £19,250 but not more than £29,000
£5,500
£3,700
More than £29,000
£8,900
£5,900
”
(2) This section shall have effect for the year 1991-92 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1991/31/section/29 (the official version)
Page: https://openlegislation.uk/finance-act-1991/section-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.