[88A HGV road user levy: transitional provision for end of exempt period]
Finance Act 2020 (2020 c 14) | Legislation

[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 of each complete month in the period (the “transitional liability period”)—

(a)     beginning with the day after the last exempt day in relation to the charged vehicle, and

(b)     ending with the end of the charged period during which that last exempt day occurs.

(3)     The last exempt day, in relation to

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