Section 71 Car fuel: 1993-94.
(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—
“
TABLE A
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 TABLE AB
Cylinder capacity of car in cubic centimetres Cash equivalent 2,000 or less £550 More than 2,000 £710 TABLE B
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.