
1 
This Order may be cited as the Income Tax (Cash Equivalents of Car Fuel Benefits) Order 1999 and shall come into force on 6th April 1999.
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—“

Cylinder capacity of car in cubic centimetres Cash equivalent
1,400 or less  £1,210
More than 1,400 but not more than 2,000 £1,540
More than 2,000 £2,270

Cylinder capacity of car in cubic centimetres Cash equivalent
2,000 or less  £1,540
More than 2,000  £2,270

Description of car Cash equivalent
Any car  £2,270”
David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
9th March 1999