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(1)The Secretary of State [F1may] set up and keep a register of the heavy goods vehicles in respect of which HGV road user levy has been paid.
[F2(1A)Subsections (2) to (5) apply in relation to any register set up and kept under subsection (1).]
(2)In relation to each vehicle the register must show—
(a)the registration number;
(b)the country or territory under the law of which the vehicle is registered;
(c)the period in respect of which levy has been paid or, in the case of UK heavy goods vehicles, the date from which levy is next due to be paid.
(3)The information referred to in subsection (2) must be shown on a website that is, and indicates that it is, kept by or on behalf of the Secretary of State.
(4)The website must be free to view [F3but need not be accessible to all members of the public].
(5)Neither the register nor the website need include entries for vehicles in respect of which levy has been paid only for periods that have expired.
Textual Amendments
F1Word in s. 14(1) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 8(2), 12
F2S. 14(1A) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 8(3), 12
F3Words in s. 14(4) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 8(4), 12
Commencement Information
I1 S. 14 in force at 1.4.2014 by S.I. 2014/797 , art. 2
(1)Information which is held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (confidentiality) may be disclosed by or with the authority of the Commissioners for Her Majesty's Revenue and Customs to—
(a)the Secretary of State, or
(b)a person providing services to the Secretary of State,
for the purpose of enabling or assisting the exercise of any of the Secretary of State's functions under or by virtue of this Act.
(2)Information disclosed in accordance with subsection (1) may not be further disclosed except—
(a)to any other person to whom it could have been disclosed in accordance with that subsection, or
(b)with the consent of the Commissioners for Her Majesty's Revenue and Customs (which may be general or specific).
(3)If, in contravention of subsection (2), any revenue and customs information relating to a person is disclosed and the identity of the person—
(a)is specified in the disclosure, or
(b)can be deduced from it,
section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.
(4)In subsection (3) “revenue and customs information relating to a person” has the meaning given by section 19(2) of the Commissioners for Revenue and Customs Act 2005.
(5)Nothing in this section authorises the making of a disclosure which contravenes [F5the data protection legislation].
[F6(6)In this section, “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).]]
Textual Amendments
F4S. 14A inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 93(1)
F5Words in s. 14A(5) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 179(2) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
F6S. 14A(6) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 179(3) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
(1)In section 7 of the 1994 Act (issue of vehicle licences), after subsection (5) there is inserted—
“(5A)The Secretary of State is not required to issue a vehicle licence for a heavy goods vehicle if not satisfied that the appropriate HGV road user levy has been paid.”
(2)In subsection (8) of that section, for ““section ““special vehicle”””” there is substituted “section—
“”the appropriate HGV road user levy”, in relation to a vehicle licence, means the HGV road user levy charged for the period for which the licence would have effect;
“"heavy goods vehicle”” has the same meaning as in the HGV Road User Levy Act 2013;
““special vehicle”””.
Commencement Information
I2S. 15 in force at 1.4.2014 by S.I. 2014/797, art. 2
(1)In section 95A of the Highways Act 1980 (power of highway authority to install equipment for detection of traffic offences)—
(a)in the sidenote, after ““traffic offences”” there is inserted “ etc ”;
(b)in the body of the section, after ““traffic offences”” there is inserted “ or offences under section 11 of the HGV Road User Levy Act 2013 (using or keeping heavy goods vehicle if HGV road user levy not paid) ”.
(2)In section 49A of the Roads (Scotland) Act 1984 (power of roads authority to install equipment for detection of traffic offences)—
(a)in the sidenote and in the preceding cross-heading, after ““traffic offences”” there is inserted “ etc ”;
(b)in the body of the section, after ““traffic offences”” there is inserted “ or offences under section 11 of the HGV Road User Levy Act 2013 (using or keeping heavy goods vehicle if HGV road user levy not paid) ”.
(3)In Article 65A of the Roads (Northern Ireland) Order 1993 (S.I. 1993/3160 (N.I. 15)) (power of Department to install equipment for detection of traffic offences)—
(a)in the heading, after ““traffic offences”” there is inserted “ etc ”;
(b)in the body of the Article, after ““traffic offences”” there is inserted “ or offences under 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
I3S. 16 in force at 1.4.2014 by S.I. 2014/797, art. 2