4U.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
I1Sch. 2 para. 4 in force at 1.4.2014 by S.I. 2014/797, art. 2