{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1992/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which will apply to taxable persons from their prescribed accounting periods beginning on or after 6 April 1992, amends Table A and Table B of Schedule 6 to the Finance Act 1986. These tables set out the fixed scales used as the basis for charging VAT on road fuel provided by businesses for private motoring. The Order introduces a separate and lower scale for taxing diesel fuel, and increases the existing fuel scale for taxing other fuels.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/733/note",
    "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."
}