Valid from 17/07/2014

PART 2 U.K. Excise duties and other taxes

Vehicle excise duty U.K.

88 Vehicles subject to HGV road user levy: amount of 6 month licence U.K.

(1) Section 4 of VERA 1994 (amount of duty) is amended as follows.

(2) In subsection (2), for “Where” substitute “ Subject to subsection (2A), where ”.

(3) After subsection (2) insert—

“(2A) In the case of a vehicle which is charged to HGV road user levy, the reference in subsection (2) to fifty-five per cent is to be read as a reference to fifty per cent.”

(4) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.