Statutory Instruments
2001 No. 736
VALUE ADDED TAX
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2001
Made
7th March 2001
Laid before the House of Commons
7th March 2001
Coming into force
6th April 2001
The Treasury, in exercise of the powers conferred on them by sections 57(4) of the Value Added Tax Act 1994( 1 ) and of all other powers enabling them in that behalf, hereby make the following Order:
1. —(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2001 and shall come into force on 6th April 2001.
(2) It shall take effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 5th April 2001.
2. For Table A in section 57 of the Value Added Tax Act 1994( 2 ) there shall be substituted the following—
| “ 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 | |||
| 900.00 | 225.00 | 75.00 |
| 1,145.00 | 286.00 | 95.00 |
| Any other type of engine | |||
| 970.00 | 242.00 | 80.00 |
| More than 1400 but not more than 2000 | 1,230.00 | 307.00 | 102.00 |
| More than 2000 | 1,815.00 | 453.00 | 151.00 ” . |
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2001