Article 2

For Table A in section 57(3) of the Value Added Tax Act 1994^f1 there shall be substituted the following —

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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	740	185	61
More than 2000	940	235	78
Any other type of engine 1400 or less	800	200	66
More than 1400 but not more than 2000	1,010	252	84
More than 2000	1,490	372	124

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