{
  "url": "https://openlegislation.uk/finance-act-1994/section-87",
  "json_url": "https://openlegislation.uk/finance-act-1994/section-87.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "section/87",
  "kind": "section",
  "number": "87",
  "heading": "Car fuel.",
  "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—\nTABLE A\nCylinder capacity of car in cubic centimetresCash equivalent\n1,400 or less£640\nMore than 1,400 but not more than 2,000£810\nMore than 2,000£1,200\nTABLE AB\nCylinder capacity of car in cubic centimetresCash equivalent\n2,000 or less£580\nMore than 2,000£750\nTABLE B\nDescription of carCash equivalent\nAny car£1,200\n(2) This section shall have effect for the year 1994-95 and subsequent years of assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/section/87",
    "retrieved_at": "2026-10-28T17:15:37.649896+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}