The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013

• Citation: S.I. 2013/659
• Sections: 2

Section 1 Citation and commencement

(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013.

(2) This Order comes into force on 1st May 2013 and has effect from the beginning of prescribed accounting periods beginning on or after that date.

Section 2 Amendment of section 57(3) of the Value Added Tax Act 1994

(1) Section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) is amended as follows.

(2) For Table A substitute—

Table A

Description of vehicle:

vehicle’s CO2 emissions figure

12 month period

£

3 month period

£

1 month period

£