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Explanatory note

Original text. Later amendments are not shown.

(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 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.

The opportunity is taken to revoke article 2 of the Value Added Tax (Increase of Consideration for Fuel) Order 1992 which also substituted Table A and has become spent as a result of this Order.