Part I Tables of Flat Rate Cash EquivalentsF1
United Kingdom
Table A
Cars with an original market value up to £19,250 and having a cylinder capacity
| Cylinder capacity of car in cubic centimetres | Age of car at end of relevant year of assessment | |
|---|---|---|
| Under 4 years | 4 years or more | |
| 1,400 or less | £2,310 | £1,580 |
| More than 1,400 but not more than 2,000 | £2,990 | £2,030 |
| More than 2,000 | £4,800 | £3,220 |
Table B
Cars with an original market value up to £19,250 and not having a cylinder capacity
| Original market value of car | Age of car at end of relevant year of assessment | |
|---|---|---|
| Under 4 years | 4 years or more | |
| Less than £6,000 | £2,310 | £1,580 |
| £6,000 or more but less than £8,500 | £2,990 | £2,030 |
| £8,500 or more but not more than £19,250 | £4,800 | £3,220 |
Table C
Cars with an original market value of more than £19,250
| Original market value of car | Age of car at end of relevant year of assessment | |
|---|---|---|
| Under 4 years | 4 years or more | |
| More than £19,250 but not more than £29,000 | £6,210 | £4,180 |
| More than £29,000 | £10,040 | £6,660 |
Annotations
Textual amendments
- F1
Sch. 6 Pt. I substituted (27.7.1993 with effect for the year 1993-94) by 1993 c. 34, s. 70(1)(2)
Notes on Schedule 6
Textual amendments
- F1
Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8 Pt. 1 (with Sch. 7)