HGV Road User Levy Act 2013 (c. 7)

SCHEDULES

SCHEDULE 2 U.K. Legal proceedings

Time limit for recovery of underpayments and overpayments U.K.

4 U.K. 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.

Commencement Information

I1 Sch. 2 para. 4 in force at 1.4.2014 by S.I. 2014/797, art. 2