Valid from 01/04/2014
2Meaning of ““heavy goods vehicle””U.K.
(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.