HGV Road User Levy Act 2013 section 19

Interpretation

Section 19 provides the definitions and interpretive rules needed to understand and apply the HGV Road User Levy Act 2013.

• Key terms such as "heavy goods vehicle", "revenue weight", and "prescribed" are defined, with cross-references to the Vehicle Excise and Registration Act 1994 and section 2 of the Act
• Regulations that treat certain goods vehicles as having a lower revenue weight for vehicle excise purposes also apply for the purposes of the HGV road user levy
• The levy is considered paid for a particular day if it was paid either for that specific day or for a period that includes that day
• When a rebate of levy is granted, the person is treated as not having paid the levy for a defined period running from the day after the rebate application (or from the start of the next monthly period) until the end of the levy period