OpenLegislation

Article 2

Original text. Later amendments are not shown.

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

“

TABLE A

Description of vehicle12 month period3 month period1 month period
£££

Diesel engine

  • 2000 or less

785.00196.0065.00
  • More than 2000

995.00248.0082.00

Any other type of engine

  • 1400 or less

850.00212.0070.00
  • More than 1400

  • but not more than 2000

1075.00268.0089.00
  • More than 2000

1585.00396.00132.00

”

Annotations

Footnotes

f1

Table A was substituted by S.I. 1996/2948.