Related HMRC Manuals

137(1)  A tax, to be known as lorry road-user charge, shall be charged in respect of use of roads by lorries.

137(2)  The persons by whom lorry road-user charge shall be payable, the rates at which it shall be charged, and the lorries, roads and use in respect of which it shall be charged, shall be such as Parliament may determine.

137(3)  The amount of lorry road-user charge charged in respect of use of any roads by a lorry shall be calculated, in such manner as Parliament may determine, by reference to the distance travelled on those roads by the lorry.

137(4)  Lorry road-user charge–

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