{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1992/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1992/article-3.json",
  "legislation": "uksi/1992/733",
  "legislation_title": "The Value Added Tax (Increase of Consideration for Fuel) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1992",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "For Table B in paragraph 3 of Schedule 6 to the Finance Act 1986, there shall be substituted the following—\n“\nTABLE B\nDescription of vehicle\n(Type of engine and cylinder capacity in cubic centimetres)\n3 month period\n1 month period\n£\n£\nDiesel engine\n2000 or less\n58\n19\nMore than 2000\n74\n25\nAny other type of engine\n1400 or less\n63\n21\nMore than 1400 but not more than 2000\n79\n26\nMore than 2000\n118\n39\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/733/article/3",
    "retrieved_at": "2026-10-29T14:24:51.211789+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."
}