First Previous (PART VIII Miscellaneous) Next (SECOND SCHEDULE)

9 1992

Finance Act, 1992

FIRST SCHEDULE

Section 8 .

Tables to Section 4 (4) of the Finance Act, 1982 .

PART I

Table to section 4 (4) of the Finance Act, 1982, as respects the year 1992-93

“TABLE

Business mileage

Percentage

lower limit

upper limit

(1)

(2)

(3)

Miles

Miles

15,000

16,000

97½ per cent.

16,000

17,000

95 per cent.

17,000

18,000

90 per cent.

18,000

19,000

80 percent.

19,000

20,000

70 per cent.

20,000

21,000

60 per cent.

21,000

22,000

50 per cent.

22,000

23,000

40 per cent.

23,000

24,000

35 per cent.

24,000

25,000

30 per cent.

25,000

26,000

25 per cent.

26,000

27,000

20 per cent.

27,000

28,000

17 per cent.

28,000

29,000

14 per cent.

29,000

30,000

10 per cent.

30,000

5 per cent.

”.

PART II

Table to section 4 (4) of the Finance Act, 1982, as respects the year 1993-94

“TABLE

Business mileage

Percentage

lower limit

upper limit

(1)

(2)

(3)

Miles

Miles

15,000

16,000

97 ½ per cent.

16,000

17,000

95 per cent.

17,000

18,000

90 per cent.

18,000

19,000

80 per cent.

19,000

20,000

70 per cent.

20,000

21,000

60 percent.

21,000

22,000

55 per cent.

22,000

23,000

45 per cent.

23,000

24,000

40 per cent.

24,000

25,000

35 per cent.

25,000

26,000

30 per cent.

26,000

27,000

25 per cent.

27,000

28,000

20 percent.

28,000

29,000

18 per cent.

29,000

30,000

15 per cent.

30,000

10 per cent.

”.

PART III

Table to section 4 (4) of the Finance Act, 1982, as respects the year 1994-95

“TABLE

Business mileage

Percentage

lower limit

upper limit

(1)

(2)

(3)

Miles

Miles

15,000

16,000

97 ½ per cent.

16,000

17,000

95 per cent.

17,000

18,000

90 per cent.

18,000

19,000

85 per cent.

19,000

20,000

75 per cent.

20,000

21,000

65 per cent.

21,000

22,000

60 per cent.

22,000

23,000

50 per cent.

23,000

24,000

45 per cent.

24,000

25,000

40 per cent.

25,000

26,000

35 per cent.

26,000

27,000

30 per cent.

27,000

28,000

25 per cent.

28,000

29,000

22 per cent.

29,000

30,000

20 per cent.

30,000

15 per cent.

”.

PART IV

Table to section 4 (4) of the Finance Act, 1982, as respects the year 1995-96

“TABLE

Business mileage

Percentage

lower limit

upper limit

(1)

(2)

(3)

Miles

Miles

15,000

16,000

97 ½ per cent.

16,000

17,000

95 per cent.

17,000

18,000

90 per cent.

18,000

19,000

85 per cent.

19,000

20,000

75 per cent.

20,000

21,000

70 per cent.

21,000

22,000

65 per cent.

22,000

23,000

55 per cent.

23,000

24,000

50 per cent.

24,000

25,000

45 per cent.

25,000

26,000

40 per cent.

26,000

27,000

35 per cent.

27,000

28,000

30 per cent.

28,000

29,000

28 per cent.

29,000

30,000

25 per cent.

30,000

20 per cent.

”.

PART V

Table to section 4 (4) of the Finance Act, 1982, as respects the year 1996-97 and subsequent years of assessment

“TABLE

Business mileage

Percentage

lower limit

upper limit

(1)

(2)

(3)

Miles

Miles

15,000

16,000

97 ½ per cent.

16,000

17,000

95 per cent.

17,000

18,000

90 per cent.

18,000

19,000

85 per cent.

19,000

20,000

80 per cent.

20,000

21,000

75 per cent.

21,000

22,000

70 per cent.

22,000

23,000

65 per cent.

23,000

24,000

60 per cent.

24,000

25,000

55 per cent.

25,000

26,000

50 per cent.

26,000

27,000

45 per cent.

27,000

28,000

40 per cent.

28,000

29,000

35 per cent.

29,000

30,000

30 per cent.

30,000

25 per cent.

”.