- (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) Accordingly, that Schedule shall have effect in relation to any such case with the following amendments, namely—
- (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";
- (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";
- (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
- (d) in paragraph 6(2), for "Tables A and B" there shall be substituted "Table A".