Paragraph 2
United Kingdom
F1. . .Where the prescribed accounting period is a period of three months, the consideration appropriate to any vehicle is that specified in relation to a vehicle of the appropriate description in the second column of Table A below.
. . .Where the prescribed accounting period is a period of one month, the consideration appropriate to any vehicle is that specified in relation to a vehicle of the appropriate description in the third column of Table A below.
F2 TABLE A
| Description of vehicle (Type of engine and cylinder capacity in cubic centimetres) | 3 month period | 1 month period |
|---|---|---|
| £ | £ | |
| Diesel engine | ||
| 2000 or less | 145 | 48 |
| More than 2000 | 187 | 62 |
| Any other type of engine | ||
| 1400 or less | 160 | 53 |
| More than 1400 but not more than 2000 | 202 | 67 |
| More than 2000 | 300 | 100 |
Annotations
Textual amendments
- F1
Words in Sch. 6 para. 2(1)(2) repealed (27.7.1993) by 1993 c. 34, s. 213, Sch. 23 Pt. II.
- F2
Table A in Sch. 6 para. 2 substituted (in relation to a taxable person from the beginning of the first of his prescribed accounting periods which begins after 5.4.1994) by S.I. 1993/2952, art.2.
Notes on Schedule 6
Textual amendments
- F1
Sch. 6 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 para. 9 and subject to an amendment by 1994 c. 22, s. 63, Sch. 3 para. 21)