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The Value Added Tax (Increase of Consideration for Fuel) Order 1995

S.I. 1995/3040 · Made 28 November 1995

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 28th November 1995

Laid before the House of Commons 28th November 1995

Coming into force in accordance with article 1 below

The Treasury, in exercise of the powers conferred on them by section 57(4) of the Value Added Tax Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1994 c. 23.

Contents

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

1

This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 1995 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 1996.

2

For Table A in section 57(3) of the Value Added Tax Act 1994 there shall be substituted the following—

“

TABLE A

Description of vehicle (Type of engine and cylinder capacity in cubic centimetres)12 month period3 month period1 month period
£££
Diesel engine
2000 or less64016053
More than 200082020568
Any other type of engine
1400 or less71017759
More than 1400 but not more than 200089022274
More than 20001320330110

”

Signature

Derek Conway

Simon Burns

Two of the Lords Commissioners of Her Majesty’s Treasury

28th November 1995

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 6th April 1996, amends Table A of Section 57(3) of the Value Added Tax Act 1994. 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 scales by 5 per cent.