Section 87 Car fuel.

(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 £640
More than 1,400 but not more than 2,000 £810
More than 2,000 £1,200
TABLE AB
Cylinder capacity of car in cubic centimetres Cash equivalent
2,000 or less £580
More than 2,000 £750
TABLE B
Description of car Cash equivalent
Any car £1,200

TABLE A
Cylinder capacity of car in cubic centimetres	Cash equivalent
1,400 or less	£640
More than 1,400 but not more than 2,000	£810
More than 2,000	£1,200

TABLE AB
Cylinder capacity of car in cubic centimetres	Cash equivalent
2,000 or less	£580
More than 2,000	£750

TABLE B
Description of car	Cash equivalent
Any car	£1,200

(2)

This section shall have effect for the year 1994-95 and subsequent years of assessment.