2. HGV road user levy is not charged in respect of vehicles within paragraph 11(2) of Schedule 1 to the 1994 Act (certain tractive units charged to vehicle excise duty at the basic goods vehicle rate)(1).
1994 c. 22; paragraph 11(2) of Schedule 1 was amended by the Finance Act 1995 (c.4), Schedule 4, paragraphs 14(13) and 16; and the Finance Act 1996 (c. 8), sections 17(6), (11)-(13) and 205 and Schedule 41, Part II(2).