
1 
This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 1992 and shall come into force in relation to a taxable person from the beginning of the first of his prescribed accounting periods which begins after 5 April 1992.
2 
For Table A in paragraph 2 of Schedule 6 to the Finance Act 1986, there shall be substituted the following—“

Description of vehicle
(Type of engine and cylinder capacity in cubic centimetres) 3 month period 1 month period
 £ £
Diesel engine
 2000 or less 115 38
More than 2000 148 49
Any other type of engine
 1400 or less 125 42
More than 1400 but not more than 2000 158 53
More than 2000 235 78”
3 
For Table B in paragraph 3 of Schedule 6 to the Finance Act 1986, there shall be substituted the following—“

Description of vehicle
(Type of engine and cylinder capacity in cubic centimetres) 3 month period 1 month period
 £ £
Diesel engine
 2000 or less 58 19
More than 2000 74 25
Any other type of engine
 1400 or less 63 21
More than 1400 but not more than 2000 79 26
More than 2000 118 39”
Thomas Sackville
Irvine Patnick
Two of the Lords Commissioners of Her Majesty’s Treasury
12th March 1992