HGV Road User Levy Act 2013 Schedule 2 paragraph 7

Transitory provision

Paragraph 7 of Schedule 2 provides a temporary modification to the court venue provisions for levy-related proceedings, to reflect the fact that a related court reform had not yet taken effect.

  • This paragraph makes a temporary adjustment to the wording used in paragraph 3(a) of Schedule 2, which deals with where certain legal proceedings can be heard.
  • The adjustment was needed because the Crime and Courts Act 2013 had not yet brought into force its reform of the county court system under section 16(1) of that Act.
  • Until that reform took effect, references in paragraph 3(a) to "the county court" were to be read instead as references to proceedings heard "before a district judge of a county court."
  • Once section 16(1) of the Crime and Courts Act 2013 came into force, this temporary wording fell away and the standard reference to "the county court" applied.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.