Statute
Section 88 — Finance Act 2014: Vehicles subject to HGV road user levy: amount of 6 month licence
Text of the provision Official document
Vehicles subject to HGV road user levy: amount of 6 month licence 88 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.
Official source: legislation.gov.uk
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