{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/part-I",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/part-I.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/6/part/I",
  "kind": "part",
  "number": "I",
  "heading": "Tables of Flat Rate Cash Equivalents",
  "text": "Table A\nCars with an original market value up to £19,250 and having a cylinder capacity\nCylinder capacity of car in cubic centimetres\nAge of car at end of relevant year of assessment\nUnder 4 years\n4 years or more\n1,400 or less\n£2,310\n£1,580\nMore than 1,400 but not more than 2,000\n£2,990\n£2,030\nMore than 2,000\n£4,800\n£3,220\nTable B\nCars with an original market value up to £19,250 and not having a cylinder capacity\nOriginal market value of car\nAge of car at end of relevant year of assessment\nUnder 4 years\n4 years or more\nLess than £6,000\n£2,310\n£1,580\n£6,000 or more but less than £8,500\n£2,990\n£2,030\n£8,500 or more but not more than £19,250\n£4,800\n£3,220\nTable C\nCars with an original market value of more than £19,250\nOriginal market value of car\nAge of car at end of relevant year of assessment\nUnder 4 years\n4 years or more\nMore than £19,250 but not more than £29,000\n£6,210\n£4,180\nMore than £29,000\n£10,040\n£6,660",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6 Pt. I substituted (27.7.1993 with effect for the year 1993-94) by 1993 c. 34, s. 70(1)(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/part/I",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}