2.  For Table A in section 57 of the Value Added Tax Act 1994(1) substitute —

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 less90022575
More than 20001,13528394
Any other type of engine
1400 or less95023779
More than 1400 but not more than 20001,200300100
More than 20001,770442147
(1)

Table A was last substituted by S.I. 2002/1099.