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Statutory Instrument

The Income Tax (Cash Equivalents of Car Benefits) Order 1992

Citation
S.I. 1992/731
As at
Sections
2
Section 1Citation and commencement

This Order may be cited as the Income Tax (Cash Equivalents of Car Benefits) Order 1992 and shall come into force on 6th April 1992.

Section 2Substitution of tables of flat rate cash equivalents

In Part I of Schedule 6 to the Income and Corporation Taxes Act 1988 for Tables A, B and C there shall be substituted the following tables:—

Cars with an original market value up to £19,250 and having a cylinder capacity

Cars with an original market value up to £19,250 and not having a cylinder capacity

Cars with an original market value of more than £19,250

2 sections

Cite this legislation

The Income Tax (Cash Equivalents of Car Benefits) Order 1992 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1992-731

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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