{
  "url": "https://openlegislation.uk/fees-for-payment-of-taxes-etc-by-card-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/fees-for-payment-of-taxes-etc-by-card-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/657",
  "legislation_title": "The Fees for Payment of Taxes, etc. by Card Regulations 2020",
  "legislation_url": "https://openlegislation.uk/fees-for-payment-of-taxes-etc-by-card-regulations-2020",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Fee payable where a payment is made by a relevant credit or debit card",
  "text": "(1) 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.\n(2) In this regulation—\n“relevant credit card” means a card—\n(a) given to a person for use in business, and\n(b) which is a credit token within section 14(1)(b) of the Consumer Credit Act 1974 or would, if given to an individual, be such a token;\n“relevant debit card” means a card—\n(a) given to a person for use in business, and\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1974 c. 39."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/657/regulation/2",
    "retrieved_at": "2026-10-28T22:28:54.550589+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}