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FIRST SCHEDULE
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Section 8
.
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Tables to
Section 4
(4) of the
Finance Act, 1982
.
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PART I
Table to section 4 (4) of the
Finance Act, 1982
, as respects the year 1992-93
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“TABLE
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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
|
—
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5 per cent.
|
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”.
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PART II
Table to section 4 (4) of the
Finance Act, 1982
, as respects the year 1993-94
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“TABLE
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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.
|
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”.
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PART III
Table to section 4 (4) of the
Finance Act, 1982
, as respects the year 1994-95
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“TABLE
|
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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.
|
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”.
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PART IV
Table to section 4 (4) of the
Finance Act, 1982
, as respects the year 1995-96
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“TABLE
|
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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.
|
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”.
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PART V
Table to section 4 (4) of the
Finance Act, 1982
, as respects the year 1996-97 and subsequent years of assessment
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“TABLE
|
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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
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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
|
—
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25 per cent.
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”.
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