{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-11.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/22/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) In consequence of the amendments made by paragraph 10, in Part 8 of Schedule 1 to VERA 1994 (annual rates of duty: goods vehicles), paragraph 10 (relevant rigid goods vehicles) is amended as follows.\n(2) After sub-paragraph (2) insert—\n“(2A) In this paragraph, references to “the tables” are to the tables mentioned in sub-paragraph (6).”\n(3) In sub-paragraph (3)—\n(a) in the opening words omit “following”;\n(b) in paragraph (c), for “appropriate HGV road user levy band” substitute “vehicle excise duty band”.\n(4) For sub-paragraph (5) substitute—\n“(5A) The “vehicle excise duty band” in relation to a vehicle is determined in accordance with the following table—\nRevenue weight of vehicle\n2 axle vehicle\n3 axle vehicle\n4 or more axle vehicle\nExceeding\nNot exceeding\nkgs\nkgs\nBand\nBand\nBand\n11,999\n15,000\nB(T)\nB(T)\nB(T)\n15,000\n21,000\nD(T)\nB(T)\nB(T)\n21,000\n23,000\nE(T)\nC(T)\nB(T)\n23,000\n25,000\nE(T)\nD(T)\nC(T)\n25,000\n27,000\nE(T)\nD(T)\nD(T)\n27,000\n44,000\nE(T)\nE(T)\nE(T)\n”.\n(5) In each of the tables after sub-paragraph (6), in the headings to column 1, for “Appropriate HGV road user levy band” substitute “Vehicle excise duty band”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/22/paragraph/11",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}