Orders of the Day — 24. Value Added Tax (Fuel for Private Use)

– in the House of Commons at 9:30 pm on 22nd March 1993.

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Resolved,That—

  1. (1) Paragraph 3 of Schedule 6 to the Finance Act 1986 and the Table B set out after that paragraph shall not have effect in relation to any case where the prescribed accounting period begins after 5th April 1993.
  2. (2) Accordingly, that Schedule shall have effect in relation to any such case with the following amendments, namely—
    1. (a) in paragraph 5(1)(a), for the words from "cubic capacity" to "in question" there shall be substituted "vehicle specified in Table A above, that Table";
    2. (b) in paragraph 5(1)(b), for "cubic capacity specified in those Tables" and "the Table in question" there shall be substituted, respectively, "vehicle specified in that Table" and "that Table";
    3. (c) in paragraph 6(1), for the words from "Tables" onwards there shall be substituted "Table A above is the capacity of its engine as calculated for the purposes of the Vehicles (Excise) Act 1971"; and
    4. (d) in paragraph 6(2), for "Tables A and B" there shall be substituted "Table A".

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.