{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993.json",
  "id": "uksi/1993/765",
  "title": "The Value Added Tax (Increase of Consideration for Fuel) Order 1993",
  "short_title": "Value Added Tax (Increase of Consideration for Fuel) 1993",
  "long_title": "This Order, which will apply to taxable persons from their prescribed accounting periods beginning on or after 6th April 1993, substitutes a new table for Table A of Schedule 6 to the Finance Act 1986. This table sets out the fixed scale used as the basis for charging tax on road fuel provided by businesses for private motoring. The Order increases the existing scale by 20 per cent.",
  "citation": "S.I. 1993/765",
  "type": "uksi",
  "year": "1993",
  "number": "765",
  "version": "current",
  "date": "1993-03-16",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Order",
      "affecting": "ukpga/1994/23",
      "affecting_title": "Value Added Tax Act 1994",
      "affecting_provisions": "Sch. 15"
    },
    {
      "type": "revoked",
      "affected_provisions": "art.2",
      "affecting": "uksi/1993/2952",
      "affecting_title": "The Value Added Tax (Increase of Consideration for Fuel) (No. 2) Order 1993",
      "affecting_provisions": "art.3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1986/41",
      "title": "Finance Act 1986",
      "url": "https://openlegislation.uk/finance-act-1986",
      "provisions": [
        "schedule/6/paragraph/4"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/765",
    "retrieved_at": "2026-10-29T14:00:34.784728+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."
}