OpenLegislation

Section 14 Register of levy paid or due to be paidI1

(1)

The Secretary of State F1may set up and keep a register of the heavy goods vehicles in respect of which HGV road user levy has been paid.

F2(1A)

Subsections (2) to (5) apply in relation to any register set up and kept under subsection (1).

(2)

In relation to each vehicle the register must show—

(a)

the registration number;

(b)

the country or territory under the law of which the vehicle is registered;

(c)

the period in respect of which levy has been paid or, in the case of UK heavy goods vehicles, the date from which levy is next due to be paid.

(3)

The information referred to in subsection (2) must be shown on a website that is, and indicates that it is, kept by or on behalf of the Secretary of State.

(4)

The website must be free to view F3but need not be accessible to all members of the public.

(5)

Neither the register nor the website need include entries for vehicles in respect of which levy has been paid only for periods that have expired.

Annotations

Textual amendments

F1

Word in s. 14(1) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 8(2), 12

F2

S. 14(1A) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 8(3), 12

F3

Words in s. 14(4) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 8(4), 12

Commencement

I1

S. 14 in force at 1.4.2014 by S.I. 2014/797 , art. 2