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- Point in Time (30/01/2014)
- Original (As enacted)
Version Superseded: 01/04/2014
Point in time view as at 30/01/2014. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the HGV Road User Levy Act 2013, Cross Heading: Collection and enforcement.
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Valid from 01/04/2014
(1)For the purpose of levying HGV road user levy the Secretary of State and his or her officers (including any individual or body authorised by the Secretary of State to act as his or her agent for the purposes of this Act) have the same powers, duties and liabilities as the Commissioners for Her Majesty's Revenue and Customs and their officers have with respect to—
(a)duties of excise (other than duties on imported goods), and
(b)other matters (except matters relating only to duties on imported goods),
under the enactments relating to duties of excise.
(2)The enactments relating to duties of excise or punishment and penalties in connection with those duties (other than enactments relating only to duties on imported goods) apply accordingly.
(3)Subsections (1) and (2) have effect subject to the provisions of this Act (including in particular, in the case of subsection (2), subsection (4) of this section, section 11(3) and paragraphs 1 and 2 of Schedule 2).
(4)HGV road user levy is to be paid into the Consolidated Fund.
Valid from 01/04/2014
(1)A stopping officer may direct the driver of a mechanically propelled vehicle in Great Britain to stop the vehicle if it appears to the officer that the vehicle might be a heavy goods vehicle.
(2)The power conferred by subsection (1) is exercisable for the purpose of enabling checks to be carried out to establish whether any HGV road user levy is unpaid in respect of the vehicle.
(3)In this section “"stopping officer”” means an officer appointed under section 66B of the Road Traffic Act 1988.
(1)If a person uses a heavy goods vehicle on a road to which this Act applies, or keeps a heavy goods vehicle on any such road, on a day in respect of which the HGV road user levy charged in respect of the vehicle has not been paid—
(a)that person commits an offence, and
(b)each person (not within paragraph (a)) who is liable for the levy also commits an offence.
(2)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(3)A fine imposed under this section that would not otherwise be paid into the Consolidated Fund is to be paid into the Consolidated Fund.
Commencement Information
I1S. 11 in force for specified purposes at 30.1.2014 by S.I. 2014/175, art. 2
In Schedule 3 to the Road Traffic Offenders Act 1988 (fixed penalty offences), at the end there is inserted—
Section 11 of the HGV Road User Levy Act 2013 | Using or keeping heavy goods vehicle if HGV road user levy not paid.” |
Commencement Information
I2S. 13 in force for specified purposes at 30.1.2014 by S.I. 2014/175, art. 2
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