
1 
This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 1996 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 1997.
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 740 185 61

 More than 2000 940 235 78
Any other type of engine
 1400 or less 800 200 66

 More than 1400
 but not more than 2000 1,010 252 84

 More than 2000 1,490 372 124”
Bowen Wells
Michael Bates
Two of the Lords Commissioners of Her Majesty’s Treasury
26th November 1996