# Finance Act 1998, 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.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/section/59 (the official version)
Page: https://openlegislation.uk/finance-act-1998/section-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

