Section 88 | Vehicles subject to HGV road user levy: amount of 6 month licence

(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.