
1 
This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) (No. 2) Order 1993 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 5th April 1994.
2 
For Table A in paragraph 2 of Schedule 6 to the Finance Act 1986 there shall be substituted the following:

TABLE A
Description of vehicle (Type of engine and cylinder capacity in cubic centimetres) 3-month period 1-month period
 £ £
Diesel engine
2000 or less 145 48
More than 2000 187 62
Any other type of engine
1400 or less 160 53
More than 1400 but not more than 2000 202 67
More than 2000 300 100
3 
Article 2 of the Value Added Tax (Increase of Consideration for Fuel) Order 1993 is hereby revoked.
Tim Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
30th November 1993