Charging provisions
2Meaning of ““heavy goods vehicle””
1
In this Act “"heavy goods vehicle”” means a mechanically propelled vehicle with a revenue weight of 12,000 kilograms or more, or a heavy motor car within the meaning given by section 185 of the Road Traffic Act 1988, in respect of which vehicle excise duty—
a
is charged at the rate applicable to the vehicle in accordance with Part 6 (vehicles used for exceptional loads) or Part 8 (goods vehicles) of Schedule 1 to the Vehicle Excise and Registration Act 1994 (“"the 1994 Act””), or
b
would be so charged but for an exemption granted on the basis that the vehicle is only temporarily in the United Kingdom.
2
In this Act—
“"UK heavy goods vehicle”” means a heavy goods vehicle within subsection (1)(a);
“"non-UK heavy goods vehicle”” means a heavy goods vehicle within subsection (1)(b).
3
The Secretary of State may by order amend subsection (1) by substituting a different number of kilograms for the number for the time being specified there.
4
An order under subsection (3) may make consequential amendments to Schedule 1.
5
An order under subsection (3) may not be made unless a draft of the statutory instrument containing it has been laid before the House of Commons and approved by a resolution of that House.