Section 59 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 £1,010 More than 1,400 but not more than 2,000 £1,280 More than 2,000 £1,890 TABLE AB
Cylinder capacity of car in cubic centimetres Cash equivalent 2,000 or less £1,280 More than 2,000 £1,890 TABLE B
Description of car Cash equivalent Any car £1,890
(2)
This section shall have effect for the year 1998-99 and subsequent years of assessment.