# Finance Act 1994, 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
”
(2) This section shall have effect for the year 1994-95 and subsequent years of assessment.

---
Source: https://www.legislation.gov.uk/ukpga/1994/9/section/87 (the official version)
Page: https://openlegislation.uk/finance-act-1994/section-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.