Statutory Instruments
2015 No. 1777
Revenue And Customs
The Taxes, etc. (Fees for Payment by Internet) (Amendment) Regulations 2015
Made
9th October 2015
Laid before the House of Commons
12th October 2015
Coming into force
2nd November 2015
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 136(1) to (3) of the Finance Act 2008( 1 ).
In accordance with section 136(2) of that Act, the Commissioners expect that they, or the person authorised by them, will be required to pay a fee in connection with amounts paid where internet authorisation is given for the payment to be made by credit card.
Citation, commencement, effect and interpretation
1. —(1) These Regulations may be cited as the Taxes, etc. (Fees for Payment by Internet) (Amendment) Regulations 2015.
(2) These Regulations come into force on 2nd November 2015 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” has the same meaning as in regulation 1(3) of the Taxes, etc. (Fees for Payment by Internet) Regulations 2011( 2 ).
Amendment of the Taxes, etc (Fees for Payment by Internet) Regulations 2011
2. In regulation 2(1) of the Taxes, etc. (Fees for Payment by Internet) Regulations 2011, for “1.4%” substitute “1.5%”.
Edward Troup
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th October 2015
2008 c. 9 ; section 139 of that Act defines “the Commissioners” as meaning the Commissioners for Her Majesty’s Revenue and Customs.