88 HGV road user levy[: exempt period]

88  HGV road user levy[: exempt period]

(1)     [Subject 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

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