
1 
This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 1998 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 1998.
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 12 month period 3 month period 1 month period
 £ £ £
Diesel engine
 2000 or less 785.00 196.00 65.00

 More than 2000 995.00 248.00 82.00
Any other type of engine
 1400 or less 850.00 212.00 70.00

 More than 1400
 but not more than 2000 1075.00 268.00 89.00

 More than 2000 1585.00 396.00 132.00”
Graham Allen
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
17th March 1998