2. For Table A in section 57 of the Value Added Tax Act 1994(1) there shall be substituted the following—
| 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 | 930.00 | 232.00 | 77.00 |
| More than 2000 | 1180.00 | 295.00 | 98.00 |
| Any other type of engine | |||
| 1400 or less | 1025.00 | 256.00 | 85.00 |
| More than 1400 but not more than 2000 | 1300.00 | 325.00 | 108.00 |
| More than 2000 | 1915.00 | 478.00 | 159.00”. |
Table A was last substituted by S.I. 1998/788.