
1 
This Order may be cited as the Income Tax (Cash Equivalents of Car Fuel Benefits) Order 1996 and shall come into force on 6th April 1997.
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  £800
More than 1,400 but not more than 2,000  £1,010
More than 2,000  £1,490

TABLE AB
Cylinder capacity of car in cubic centimetres Cash equivalent
2,000 or less  £740
More than 2,000  £940

TABLE B
Description of car Cash equivalent
Any car  £1,490”.
Bowen Wells
Michael Bates
Two of the Lords Commissioners of Her Majesty’s Treasury
26th November 1996