
1 
This Order may be cited as the Income Tax (Cash Equivalents of Car Fuel Benefits) Order 1995 and shall come into force on 6th April 1996.
2 
In section 158 of the Income and Corporation 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 £710
More than 1,400 but not more than 2,000 £890
More than 2,000 £1,320

TABLE AB
Cylinder capacity of car in cubic centimetres Cash equivalent
2,000 or less £640
More than 2,000 £820

TABLE B
Description of car Cash equivalent
Any car £1,320”
Derek Conway
Simon Burns
Two of the Lords Commissioners of Her Majesty’s Treasury
28th November 1995