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Charging provisionsU.K.

1Charge to HGV road user levyU.K.

(1)A duty of excise, called HGV road user levy, is charged in respect of [F1

(a)any UK heavy goods vehicle that is used or kept on a road to which this Act applies by virtue of section 3(1A)(a), and

(b)any non-UK heavy goods vehicle that is used on a road to which this Act applies by virtue of section 3(1A)(b).]

(2)HGV road user levy is to be levied by the Secretary of State.

Textual Amendments

Commencement Information

I1S. 1 in force at 1.4.2014 by S.I. 2014/797, art. 2