Article 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 period 3 month period 1 month period £ £ £ Diesel engine 2000 or less 640 160 53 More than 2000 820 205 68 Any other type of engine 1400 or less 710 177 59 More than 1400 but not more than 2000 890 222 74 More than 2000 1320 330 110 ”