The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2010

• Citation: S.I. 2010/919
• Sections: 3

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2010.

(2) The Order comes into force on 1st May 2010 and has effect from the beginning of prescribed accounting periods beginning on or after that date.

Section 2 Substitution of Table A in section 57(3) of the Value Added Tax Act 1994

In section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) for Table A substitute—

Description of vehicle:

vehicle’s CO2 emissions figure

12 month period

£

3 month period

£

1 month period

£

Section 3 Notes

In Note (6)(c) to section 57(3) of the Value Added Tax Act 1994 for “235” substitute “230”.