137 Lorry road-user chargeU.K.
(1)A tax, to be known as lorry road-user charge, shall be charged in respect of use of roads by lorries.
(2)The persons by whom lorry road-user charge shall be payable, the rates at which it shall be charged, and the lorries, roads and use in respect of which it shall be charged, shall be such as Parliament may determine.
(3)The amount of lorry road-user charge charged in respect of use of any roads by a lorry shall be calculated, in such manner as Parliament may determine, by reference to the distance travelled on those roads by the lorry.
(4)Lorry road-user charge shall be under the care and management of such Minister of the Crown or government department, and shall be administered and enforced in accordance with such provisions, as Parliament may determine.
(5)All money and securities for money collected or received for or on account of lorry road-user charge shall be paid into the Consolidated Fund.
(6)Subsection (5) does not apply if Parliament entrusts the care and management of lorry road-user charge to the Commissioners of Customs and Excise or the Commissioners of Inland Revenue (but see, in particular, section 10 of the Exchequer and Audit Departments Act 1866 as regards the revenues of the departments of those Commissioners).
(7)A Minister of the Crown, or a government department, may incur expenditure for preparing for the introduction of lorry road-user charge.