326 End of exempt period for HGV road user levy
Finance (No 2) Act 2023 (2023 c 30) | Legislation

326  End of exempt period for HGV road user levy

(1)     In section 88 of FA 2020 (HGV road user levy)—

(a)     in the heading, at the end insert “: exempt period”;

(b)     in subsection (1), at the beginning insert “Subject to section 88A,”;

(c)     in subsection (3), at the beginning insert “For the purposes of this section and section 88A,”.

(2)     After that section insert—

“88A HGV road user levy: transitional provision for end of exempt period

(1)     This section applies where—

(a)     a UK heavy goods vehicle (the “charged vehicle”) is charged to vehicle excise duty in respect of more than one period (a “charged period”) beginning within the last 12 months of the exempt period, and

(b)     the combined length of the charged periods is more than 12 months.

(2)     Section 5(2) of the 2013 Act applies in relation to the charged vehicle in respect

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