{
  "url": "https://openlegislation.uk/hgv-road-user-levy-exemption-of-vehicles-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/hgv-road-user-levy-exemption-of-vehicles-regulations-2014/regulation-2.json",
  "legislation": "uksi/2014/326",
  "legislation_title": "The HGV Road User Levy (Exemption of Vehicles) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/hgv-road-user-levy-exemption-of-vehicles-regulations-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Exemption of Vehicles",
  "text": "HGV road user levy is not charged in respect of vehicles within paragraph 11(2) of Schedule 1 to the 1994 Act (certain tractive units charged to vehicle excise duty at the basic goods vehicle rate).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 22; paragraph 11(2) of Schedule 1 was amended by the Finance Act 1995 (c.4), Schedule 4, paragraphs 14(13) and 16; and the Finance Act 1996 (c. 8), sections 17(6), (11)-(13) and 205 and Schedule 41, Part II(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/326/regulation/2",
    "retrieved_at": "2026-10-29T00:26:39.436022+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."
}