Citation, commencement, effect and interpretation

1. —(1) These Regulations may be cited as the Taxes, etc. (Fees for Payment by Internet) Regulations 2011.

(2) These Regulations come into force on 1st April 2011 and have effect in relation to any payment made by credit card on or after that date where internet authorisation is given to make that payment.

(3) In these Regulations “internet authorisation” means authorisation given by a credit card issuer via the internet.

Fee payable where internet authorisation is given to make a payment by credit card

2. —(1) Where—

(a) internet authorisation is given for a person to make a payment by credit card, and

(b) that person makes the payment to the Commissioners or a person authorised by the Commissioners,

the person must also pay a fee of 1.4 % of the amount of that payment.

(2) The fee must be paid by being added to the payment (so that, accordingly, the person must make a single overall payment, consisting of the payment and the fee).

(3) In these Regulations “credit card” means a card which—

(a) is a credit-token within section 14(1)(b) of the Consumer Credit Act 1974( 2 ), or

(b) would be a credit-token falling within that enactment were the card to be given to an individual.

Revocation

3.The Taxes (Fees for Payment by Internet) Regulations 2008( 3 ) are revoked.