Finance (No. 2) Act 2023

6U.K.In section 7(2) (rebate of levy), for paragraph (c) substitute—

(c)the person who paid the levy notifies the Secretary of State that—

(i)in the case of a UK heavy goods vehicle, the vehicle is not intended to be used or kept on a road to which this Act applies by virtue of section 3(1A)(a) at any time during the rest of the levy period, or

(ii)in the case of a non-UK heavy goods vehicle, the vehicle is not intended to be used on a road to which this Act applies by virtue of section 3(1A)(b) at any time during the rest of the levy period.