{
  "url": "https://openlegislation.uk/finance-act-1993/section-71",
  "json_url": "https://openlegislation.uk/finance-act-1993/section-71.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "section/71",
  "kind": "section",
  "number": "71",
  "heading": "Car fuel: 1993-94.",
  "text": "(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—\n“\nTABLE A\nCylinder capacity of car in cubic centimetres\nCash equivalent\n1,400 or less\n£600\nMore than 1,400 but not more than 2,000\n£760\nMore than 2,000\n£1,130\nTABLE AB\nCylinder capacity of car in cubic centimetres\nCash equivalent\n2,000 or less\n£550\nMore than 2,000\n£710\nTABLE B\nOriginal market value of car\nCash equivalent\nLess than £6,000\n£600\n£6,000 or more but less than £8,500\n£760\n£8,500 or more\n£1,130\n”\n(2) In subsection (5) of that section (reductions in cash equivalents) the words “or 3” shall be omitted.\n(3) 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/71",
    "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."
}