1993 No. 765
The Value Added Tax (Increase of Consideration for Fuel) Order 1993
Made
Laid before the House of Commons
Coming into force in accordance with article 1
The Treasury, in exercise of the powers conferred on them by paragraph 4 of Schedule 6 to the Finance Act 19861 and of all other powers enabling them in that behalf, hereby make the following Order:
1
This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 1993 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 1993.
2
For Table A in paragraph 2 of Schedule 6 to the Finance Act 19862 there shall be substituted the following:
Description of vehicle (Type of engine and cylinder capacity in cubic centimetres) | 3 month period | 1 month period |
---|---|---|
£ | £ | |
Diesel engine | ||
| 138 | 46 |
| 178 | 59 |
Any other type of engine | ||
| 150 | 50 |
| 190 | 63 |
| 283 | 94 |
3
Article 2 of the Value Added Tax (Increase of Consideration for Fuel) Order 19923 is hereby revoked.
(This note is not part of the Order)