Statutory Instruments
2003 No. 1057
VALUE ADDED TAX
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2003
Made
9th April 2003
Laid before the House of Commons
9th April 2003
Coming into force
1st May 2003
The Treasury, in exercise of the powers conferred on them by section 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 2003 and comes into force on 1st May 2003.
(2) It takes effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 30th April 2003.
2. For Table A in section 57 of the Value Added Tax Act 1994( 2 ) substitute —
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 | |||
| 2000 or less | 900 | 225 | 75 |
| More than 2000 | 1,135 | 283 | 94 |
| Any other type of engine | |||
| 1400 or less | 950 | 237 | 79 |
| More than 1400 but not more than 2000 | 1,200 | 300 | 100 |
| More than 2000 | 1,770 | 442 | 147 |
Jim Fitzpatrick
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th April 2003
Table A was last substituted by S.I. 2002/1099 .
Sections 56 and 57 of the Value Added Tax Act 1994.
Table A was last substituted by S.I 2002/1099 .
See articles 1(2) and 2 of the Order.