F3Subject to section 88A, section 5(2) of the HGV Road User Levy Act 2013 (HGV road user levy charged for all periods for which a UK heavy goods vehicle is charged to vehicle excise duty) does not apply where the period for which a UK heavy goods vehicle is charged to vehicle excise duty is a period that begins in the exempt period.

Section 6(2) of the 2013 Act (HGV road user levy charged in respect of non-UK heavy goods vehicle for each day on which the vehicle is used or kept on a road to which the Act applies) does not apply in respect of any day in the exempt period.

F4For the purposes of this section and section 88A, the exempt period is the period of F136 months beginning with 1 August 2020.

Section 7 of the 2013 Act (rebate of levy) has effect as if, after subsection (2A), there were inserted—