2. For Table A in section 57 of the Value Added Tax Act 1994(1) substitute —
| 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 | 900 | 225 | 75 |
| More than 2000 | 1,135 | 283 | 94 |
| Any other type of engine | |||
| 1400 or less | 950 | 237 | 79 |
| More than 1400 but not more than 2000 | 1,200 | 300 | 100 |
| More than 2000 | 1,770 | 442 | 147 |
Table A was last substituted by S.I. 2002/1099.