Part 4Other taxes

Lorry road-user charge

100Lorry road-user charge

For section 137(7) of FA 2002 (lorry road-user charge: preparatory expenditure) substitute—

7

A Minister of the Crown or government department may—

a

incur expenditure in connection with preparations for lorry road-user charge (including any fuel credit to be paid in respect of fuelling of lorries chargeable in respect of lorry road-user charge);

b

enter into contracts in respect of the development or provision of equipment, systems or services to be used in connection with lorry road-user charge (including any fuel credit).