# HGV Road User Levy Act 2013, Paragraph 4


No proceedings may be brought—
(a) by the Secretary of State for the recovery of any underpayment of HGV road user levy, or
(b) by any person for the recovery of any overpayment of levy,
after the end of the period of 12 months beginning with the end of the period in respect of which the levy was paid.

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Source: https://www.legislation.gov.uk/ukpga/2013/7/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/hgv-road-user-levy-act-2013/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.