http://www.legislation.gov.uk/ukpga/2014/26/section/88Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-09-11Expert Participation2026-06-25 PART 2 Excise duties and other taxes<Emphasis>Vehicle excise duty</Emphasis>Vehicles subject to <Acronym Expansion="Heavy Goods Vehicle">HGV</Acronym> road user levy: amount of 6 month licence881Section 4 of VERA 1994 (amount of duty) is amended as follows.2In subsection (2), for “Where” substitute “ Subject to subsection (2A), where ”.3After subsection (2) insert—2AIn the case of a vehicle which is charged to HGV road user levy, the reference in subsection (2) to fifty-five per cent is to be read as a reference to fifty per cent.4The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.