This section has no associated Explanatory Memorandum
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 less | 945 | 236 | 78 |
| More than 2000 | 1200 | 300 | 100 |
| Any other type of engine | |||
| 1400 or less | 985 | 246 | 82 |
| More than 1400 but not more than 2000 | 1245 | 311 | 103 |
| More than 2000 | 1830 | 457 | 152 |
(1)
Table A was last substituted by S.I. 2004/776.