
1 
This Order may be cited as the Income Tax (Cash Equivalents of Car Fuel Benefits) Order 2002 and shall come into force on 6th April 2002.
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  £2,240
More than 1,400 but not more than 2,000 £2,850
More than 2,000  £4,200

Cylinder capacity of car in cubic centimetres Cash equivalent
2,000 or less  £2,850
More than 2,000  £4,200

Description of car Cash equivalent
Any car  £4,200”
Tony McNulty
Graham Stringer
Two of the Lords Commissioners of Her Majesty’s Treasury
15th March 2002