{
  "url": "https://openlegislation.uk/finance-act-2014/section-88",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-88.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/88",
  "kind": "section",
  "number": "88",
  "heading": "Vehicles subject to HGV road user levy: amount of 6 month licence",
  "text": "(1) Section 4 of VERA 1994 (amount of duty) is amended as follows.\n(2) In subsection (2), for “Where” substitute “ Subject to subsection (2A), where ”.\n(3) After subsection (2) insert—\n(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.\n(4) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/88",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}