Finance Act 1986

3 (1) If in the prescribed accounting period a vehicle is used by the individual referred to in subsection (7) of the principal section for the purposes of business travel to the extent of at least 4500 miles or, if the prescribed accounting period is a period of one month, 1500 miles, then paragraph 2 above shall have effect as if for any reference therein to Table A there were substituted a reference to Table B below.

(2) Where, by virtue of subsection (8) of the principal section, subsection (7) of that section has effect as if, in the prescribed accounting period, supplies of fuel for private use made in respect of two or more vehicles were made in respect of only one vehicle, sub-paragraph (1) above shall have effect as if the reference to a vehicle were a reference to those two or more vehicles taken together.

(3) In this paragraph “business travel” means travelling which an individual is necessarily obliged to do in the performance of the duties of his employment, the partnership or, in the case of the taxable person himself, his business.

[F1 TABLE B

Description of vehicle (Type of engine and cylinder capacity in cubic centimetres)	3 month period	1 month period
	£	£
Diesel engine
2000 or less	58	19
More than 2000	74	25
Any other type of engine
1400 or less	63	21
More than 1400 but not more than 2000	79	26
More than 2000	118	39]

Textual Amendments

F1 Table B in Sch. 6 para. 3 substituted (in relation to a taxable person from the beginning of the first of his prescribed accounting periods which begins after 5.4.1992) by S.I. 1992/733, art.3.