HC Deb 06 December 1994 vol 251 cc265-6

Resolved, That section 57 of the Value Added Tax Act 1994 may be amended by—

  1. (a) providing for the determination of the consideration appropriate to a vehicle where the prescribed accounting period is a period of 12 months;
  2. (b) increasing the consideration appropriate to a vehicle where the prescribed accounting period is a period of 3 months or a period of one month.