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 (Type of engine and cylinder capacity in cubic centimetres) | 12 month period | 3 month period | 1 month period |
|---|---|---|---|
| £ | £ | £ | |
| Diesel engine | |||
| 2000 or less | 640 | 160 | 53 |
| More than 2000 | 820 | 205 | 68 |
| Any other type of engine | |||
| 1400 or less | 710 | 177 | 59 |
| More than 1400 but not more than 2000 | 890 | 222 | 74 |
| More than 2000 | 1320 | 330 | 110” |