
1 
This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) 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 1993.
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 138 46

 More than 2000 178 59
Any other type of engine

 1400 or less 150 50

 More than 1400 but not more than 2000 190 63

 More than 2000 283 94
3 
Article 2 of the Value Added Tax (Increase of Consideration for Fuel) Order 1992 is hereby revoked.
Tim Wood
Nicholas Baker
Two of the Lords Commissioners of Her Majesty’s Treasury
16th March 1993