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Statutory Instruments

2004 No. 776

VALUE ADDED TAX

The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2004

Made

17th March 2004

Laid before the House of Commons

17th March 2004

Coming into force

1st May 2004

The Treasury, in exercise of the powers conferred on them by section 57(4) of the Value Added Tax Act 1994( 1 ), 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 2004 and comes into force on 1st May 2004.

(2) It takes effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 30th April 2004.

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 865 216 72
More than 2000 1095 273 91
Any other type of engine
1400 or less 930 232 77
More than 1400 but not more than 2000 1175 293 97
More than 2000 1730 432 144

John Heppell

Nick Ainger

Two of the Lords Commissioners of Her Majesty’s Treasury

17th March 2004

( 1 )

1994 c. 23 .

( 2 )

Table A was last substituted by S.I. 2003/1057 .

( 3 )

Sections 56 and 57 of the Value Added Tax Act 1994.

( 4 )

Table A was last substituted by S.I. 2003/1057 .

( 5 )

See articles 1(2) and 2 of the Order.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2004 (2004/776)

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