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Statutory Instruments

2005 No. 722

VALUE ADDED TAX

The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2005

Made

16th March 2005

Laid before the House of Commons

16th March 2005

Coming into force

1st May 2005

The Treasury, in exercise of the powers conferred upon 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 2005 and comes into force on 1st May 2005.

(2) It takes effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 30th April 2005.

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 945 236 78
More than 2000 1200 300 100
Any other type of engine
1400 or less 985 246 82
More than 1400 but not more than 2000 1245 311 103
More than 2000 1830 457 152

Jim Murphy

Nick Ainger

Two of the Lords Commissioners of Her Majesty’s Treasury

16th March 2005

( 1 )

1994 c. 23 .

( 2 )

Table A was last substituted by S.I. 2004/776 .

( 3 )

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

( 4 )

1994 c. 23 .

( 5 )

Table A was last substituted by S.I. 2004/776 .

( 6 )

OJ No L212, 2.8.1986, p35.

( 7 )

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Status: This is the original version (as it was originally made).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 2005 (2005/722)

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