{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-6/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-6/paragraph-2.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "schedule/6/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) . . .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.\n(2) . . .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.\nTABLE A\nDescription of vehicle (Type of engine and cylinder capacity in cubic centimetres)\n3 month period\n1 month period\n£\n£\nDiesel engine\n2000 or less\n145\n48\nMore than 2000\n187\n62\nAny other type of engine\n1400 or less\n160\n53\nMore than 1400 but not more than 2000\n202\n67\nMore than 2000\n300\n100",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 6 para. 2(1)(2) repealed (27.7.1993) by 1993 c. 34, s. 213, Sch. 23 Pt. II."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/41/schedule/6/paragraph/2",
    "retrieved_at": "2026-10-29T09:56:06.979637+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}