Advisory fuel rates for company cars

An administrative table (D23(c)): HMRC is the administering authority and its own guidance page is the A-document, hashed in the receipt and re-read by this script, which parses every dated table on the page and refuses to write a quarter whose cells or dates differ from what was authored. Each value is dated exactly as the page dates its table ("From 1 September 2026", "From 1 June 2026 to 31 August 2026", ...), the closed quarters with the end date the page states and superseded as their terminal kind. A value's enacted_date is the day HMRC published that quarter's table, read from the page's own change history ("The advisory fuel rates from 1 September 2026 have been added", 2026-08-21) — the made date of a table that has no instrument, and what lets a quarter HMRC publishes ahead of its start classify as enacted rather than announced; a quarter no note names carries none, and where HMRC corrected a cell before the quarter began the correction's date is the one carried, because that is the table the page now prints (the public charger rate from 1 September 2025, "has been updated", 2025-08-26). The employers' rates-and-thresholds page, as archived, prints the quarter from 2026-06-01 ("These rates apply from …"), so that value is corroborated by two official pages and every other quarter is single-source A: the page states them or it does not, and a guidance receipt for a page that does not print the table would freeze the value's freshness on a page that says nothing about it. Rate cells are held as money (£0.14) because that is what every other money figure is and what the API projects; the pence spelling is a matching form (source_match.value_forms), as for the AMAP passenger rate.