
1 
This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 1995 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 1996.
2 
For Table A in section 57(3) of the Value Added Tax Act 1994 there shall be substituted the following—“

TABLE A
Description of vehicle (Type of engine and cylinder capacity in cubic centimetres) 12 month period 3 month period 1 month period
 £ £ £
Diesel engine
2000 or less 640 160 53
More than 2000 820 205 68
Any other type of engine
1400 or less 710 177 59
More than 1400 but not more than 2000 890 222 74
More than 2000 1320 330 110”
Derek Conway
Simon Burns
Two of the Lords Commissioners of Her Majesty’s Treasury
28th November 1995