# Finance Act 2014, 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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/88 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.