(1) Section 4 of the Vehicle Excise and Registration Act 1994 (amount of duty) is amended as follows.
(2) In subsection (2), for “Where” substitute “Subject to subsection (2A), where”.
(3) After subsection (2) insert—
“(2A) In 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.”
(4) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2014.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.