Regulation 2 Fee payable where a payment is made by a relevant credit or debit card

A person making a payment by a relevant credit card or a relevant debit card to the Commissioners or a person authorised by them must pay a fee together with the payment.

In this regulation—

• “relevant credit card” means a card—

  1. (a)

     given to a person for use in business, and

  2. (b)

     which is a credit token within section 14(1)(b) of the Consumer Credit Act 1974^f1 or would, if given to an individual, be such a token;

• “relevant debit card” means a card—

  1. (a)

     given to a person for use in business, and

  2. (b)

     the use of which to make payment results in an account of the holder’s at a bank, or any other institution providing banking services, being debited with the payment.