
1 
This Order may be cited as the Income Tax (Cash Equivalents of Car Fuel Benefits) Order 2000 and shall come into force on 6th April 2000.
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 £1,700
More than 1,400 but not more than 2,000 £2,170
More than 2,000 £3,200

TABLE AB
Cylinder capacity of car in cubic centimetres Cash equivalent
2,000 or less £2,170
More than 2,000 £3,200

TABLE B
Description of car Cash equivalent
Any car £3,200”.
David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
21st March 2000