The Value Added Tax (Increase of Consideration for Fuel) Order 1992

• Citation: S.I. 1992/733
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 1992 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 5 April 1992.

Section 2

For Table A in paragraph 2 of Schedule 6 to the Finance Act 1986, there shall be substituted the following—

TABLE A

Diesel engine

2000 or less

Any other type of engine

1400 or less

Section 3

For Table B in paragraph 3 of Schedule 6 to the Finance Act 1986, there shall be substituted the following—

TABLE B

Diesel engine

2000 or less

Any other type of engine

1400 or less