BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £5, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom Statutory Instruments |
||
|
You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Taxes, etc. (Fees for Payment by Internet) (Amendment) Regulations 2015 No. 1777 URL: http://www.bailii.org/uk/legis/num_reg/2015/uksi_20151777_en_1.html |
||
[New search] [Printable PDF version] [Help]
Statutory Instruments
Revenue And Customs
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.
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).
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
(This note is not part of the Regulations)
A fee is charged by HM Revenue and Customs for payments made by credit card over the internet. These Regulations amend the Taxes, etc. (Fees for Payment by Internet) Regulations 2011 (S.I. 2011/711) to increase the fee payable to 1.5% of the payment (it was 1.4% of the payment) from 2nd November 2015.
A Tax Information and Impact Note has not been prepared for these Regulations as they contain no substantive changes to tax policy.
2008 c. 9; section 139 of that Act defines "the Commissioners" as meaning the Commissioners for Her Majesty's Revenue and Customs.
