# Finance Act 1986, Paragraph 2

Extent: E+W+S+N.I.

(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.
(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.
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

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/6/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-6/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.