{
  "url": "https://openlegislation.uk/finance-act-1993/section-70",
  "json_url": "https://openlegislation.uk/finance-act-1993/section-70.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "section/70",
  "kind": "section",
  "number": "70",
  "heading": "Car benefits: 1993-94.",
  "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\n1,400 or less\n£2,310\n£1,580\nMore than 1,400 but not more than 2,000\n£2,990\n£2,030\nMore than 2,000\n£4,800\n£3,220\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£2,310\n£1,580\n£6,000 or more but less than £8,500\n£2,990\n£2,030\n£8,500 or more but not more than £19,250\n£4,800\n£3,220\nTable C\nCars with an original market value of more than £19,250\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£6,210\n£4,180\nMore than £29,000\n£10,040\n£6,660\n”\n(2) This section shall have effect for the year 1993-94.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/section/70",
    "retrieved_at": "2026-10-29T09:34:56.691459+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}