Value Added Tax Act 1994 section 57

Determination of consideration for fuel supplied for private use

Section 57 previously set out how to determine the VAT consideration for fuel supplied for private use, but this section has been repealed and is no longer in force.

• Section 57 dealt with determining the value of consideration for fuel provided for private use for VAT purposes.
• The section was repealed by the Finance Act 2013, Schedule 38, paragraphs 1 and 4.
• The repeal took effect for prescribed accounting periods beginning on or after 1 February 2014.
• Any VAT accounting periods starting before 1 February 2014 would still have been subject to the old rules under this section.