- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/12/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/12/2009.
There are currently no known outstanding effects for the Finance (No. 2) Act 2005, Section 2.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)Section 57 of VATA 1994 (determination of consideration for fuel supplied for private use) is amended as follows.
(2)After subsection (4) (power of Treasury by order to substitute a different Table for Table A) insert—
“(4A)The power conferred by subsection (4) above includes power to substitute for Table A a Table (whether or not of the same or a similar configuration) where any description of vehicle may be by reference to any one or more of the following—
(a)the CO2 emissions figure for the vehicle;
(b)the type or types of fuel or power by which the vehicle is, or is capable of being, propelled;
(c)the cylinder capacity of the engine in cubic centimetres.
(4B)The provision that may be included in any such Table includes provision for the purpose of enabling the consideration to be determined by reference to the Table—
(a)by applying a percentage specified in the Table to a monetary amount specified in the Table, or
(b)by any other method.
(4C)Table A, as from time to time substituted by virtue of subsection (4A) above, may be implemented or supplemented by either or both of the following—
(a)provision in Rules inserted before the Table, prescribing how the consideration is to be determined by reference to the Table;
(b)provision in Notes inserted after the Table in accordance with the following provisions of this section.
(4D)The provision that may be made in Notes includes provision—
(a)with respect to the interpretation or application of the Table or any Rules or Notes;
(b)with respect to the figure that is to be regarded as the CO2 emissions figure for any vehicle or any particular description of vehicle;
(c)for treating a vehicle as a vehicle with a particular CO2 emissions figure;
(d)for treating a vehicle with a CO2 emissions figure as a vehicle with a different CO2 emissions figure;
(e)for or in connection with determining the consideration appropriate to vehicles of any particular description (in particular, vehicles falling within any one or more of the descriptions in subsection (4E) below).
(4E)The descriptions are—
(a)vehicles capable of being propelled by any particular type or types of fuel or power;
(b)vehicles first registered before 1st January 1998;
(c)vehicles first registered on or after that date which satisfy the condition in subsection (4F) below (registration without a CO2 emissions figure).
(4F)The condition is that the vehicle is not one which, when it is first registered, is so registered on the basis of—
(a)an EC certificate of conformity that specifies a CO2 emissions figure, or
(b)a UK approval certificate that specifies such a figure.
(4G)Any Rules or Notes do not form part of the Table, but the Treasury, by order taking effect from the beginning of any prescribed accounting period beginning after the order is made, may—
(a)insert Rules or Notes,
(b)vary or remove Rules or Notes, or
(c)substitute any or all Rules or Notes.”.
(3)In subsection (5) (fuel supplied for 2 or more vehicles)—
(a)in paragraph (a), for “Table A above, that Table” substitute “ Table A above or any Notes, that Table and those Notes ”;
(b)in paragraph (b), after “that Table”, in both places, insert “ or those Notes ”.
(4)In subsection (7) (cubic capacity of internal combustion engine with reciprocating pistons) after “for the purposes of Table A above” insert “ and any Notes ”.
(5)In subsection (8) (cubic capacity in other cases) after “for the purposes of Table A above” insert “ and any Notes ”.
(6)After subsection (8) insert—
“(9)In this section—
“CO2 emissions figure” means a CO2 emissions figure expressed in grams per kilometre driven;
“EC certificate of conformity” means a certificate of conformity issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as from time to time amended;
“Notes” means Notes inserted by virtue of subsection (4C)(b) above;
“Rules” means Rules inserted by virtue of subsection (4C)(a) above;
“UK approval certificate” means a certificate issued under—
section 58(1) or (4) of the Road Traffic Act 1988, or
Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981.
(10)If the Treasury consider it necessary or expedient to do so in consequence of—
(a)the form or content of any Table substituted or to be substituted by virtue of subsection (4A) above, or
(b)any provision included or to be included in Rules or Notes,
they may by order amend, repeal or replace so much of this section as for the time being follows subsection (1) and precedes Table A and relates to the use of that Table.”.
(7)The amendments made by this section come into force on such day or days as the Treasury may appoint by order made by statutory instrument; and different days may be so appointed for different purposes.
Commencement Information
I1S. 2(2)-(6) in force at 22.3.2007 for the purposes of the amendments made by those sub-sections by S.I. 2007/946, art. 2
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys