
1 
This Order may be cited as the Income Tax (Cash Equivalents of Car Fuel Benefits) Order 1992 and shall come into force on 6th April 1992.
2 
In section 158(2) of the Income and Corporation Taxes Act 1988 (Tables of flat rate cash equivalents) for Tables A and B there shall be substituted the following Tables:—

TABLE A
Cylinder capacity of car in cubic centimetres Cash equivalent
1,400 or less £500
More than 1,400 but not more than 2,000 £630
More than 2,000 £940

TABLE B
Original market value of car Cash equivalent
Less than £6,000 £500
£6,000 or more but less than £8,500 £630
£8,500 or more £940
Thomas Sackville
Irvine Patnick
Two of the Lords Commissioners of Her Majesty’s Treasury
12th March 1992