2. For Table A in section 57(3) of the Value Added Tax Act 1994(1) there shall be substituted the following—
“TABLE A
| Description of vehicle | 12 month period | 3 month period | 1 month period |
|---|---|---|---|
| £ | £ | £ | |
Diesel engine
| 785.00 | 196.00 | 65.00 |
| 995.00 | 248.00 | 82.00 |
Any other type of engine
| 850.00 | 212.00 | 70.00 |
| 1075.00 | 268.00 | 89.00 |
| 1585.00 | 396.00 | 132.00” |
(1)
Table A was substituted by S.I. 1996/2948.