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The Value Added Tax (Increase of Consideration for Fuel) (No. 2) Order 1993

S.I. 1993/2952 · Made 30 November 1993

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 30th November 1993

Laid before the House of Commons 30th November 1993

Coming into force in accordance with article 1

The Treasury, in exercise of the powers conferred on them by paragraph 4 of Schedule 6 to the Finance Act 1986f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1986 c. 41. Paragraph 4 of Schedule 6 was amended by section 43(3) of the Finance Act 1993 (c. 34).

Contents

  1. 1Article 1
  2. 2Article 2
  3. 3Article 3
  4. Signature
  5. Explanatory note

1

This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) (No. 2) Order 1993 and shall come into force in relation to a taxable person from the beginning of the first of his prescribed accounting periods which begins after 5th April 1994.

2

For Table A in paragraph 2 of Schedule 6 to the Finance Act 1986f1 there shall be substituted the following:

TABLE A

Description of vehicle (Type of engine and cylinder capacity in cubic centimetres)3-month period1-month period
££
Diesel engine
2000 or less14548
More than 200018762
Any other type of engine
1400 or less16053
More than 1400 but not more than 200020267
More than 2000300100

3

Article 2 of the Value Added Tax (Increase of Consideration for Fuel) Order 1993f1 is hereby revoked.

Signature

Tim Wood

Timothy Kirkhope

Two of the Lords Commissioners of Her Majesty’s Treasury

30th November 1993

Explanatory note

(This note is not part of the Order)

This Order, which will apply to taxable persons from their prescribed accounting periods beginning on or after 6 April 1994, amends Table A of Schedule 6 to the Finance Act 1986. This Table sets out the fixed scales used as the basis for charging VAT on road fuel provided by businesses for private motoring. The Order increases the existing fuel scales by 6%.

The opportunity is taken to revoke article 2 of the Value Added Tax (Increase of Consideration for Fuel) Order 1993 which also substituted Table A and has become spent as a result of this Order.