Point in time view as at 24/02/2022.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Lorry road-user charge.
(1)Section 137 of the Finance Act 2002 (c. 23) (lorry road-user charge) is amended as follows.
(2)For subsection (4) substitute—
“(4)Lorry road-user charge—
(a)shall be under the care and management of the Commissioners of Customs and Excise, and
(b)shall be administered and enforced in accordance with such provisions as Parliament may determine.”.
(3)For subsections (5) and (6) substitute—
“(5)All money and securities for money collected or received for or on account of lorry road-user charge shall—
(a)if collected or received in Great Britain, be placed to the general account of the Commissioners of Customs and Excise kept at the Bank of England under section 17 of the Customs and Excise Management Act 1979;
(b)if collected or received in Northern Ireland, be paid into the Consolidated Fund of the United Kingdom in such manner as the Treasury may direct.”.
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