{
  "url": "https://openlegislation.uk/finance-act-2003/section-205",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-205.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/205",
  "kind": "section",
  "number": "205",
  "heading": "Use of electronic means of payment under other provisions",
  "text": "(1) Any power to make subordinate legislation for or in connection with the making of payments conferred in relation to a taxation (or duty) matter on—\n(a) the Commissioners for Her Majesty's Revenue and Customs, or\n(b) the Treasury,\nincludes power to make any such provision in relation to the making of those payments as could be made in exercise of the power conferred by section 204.\n(2) Provision as to means of payment made in exercise of the powers conferred by section 204 or subsection (1) above has effect notwithstanding so much of any enactment or subordinate legislation as would otherwise allow payment to be made by any other means.\n(3) Expressions used in this section and section 204 have the same meaning in this section as in that section.\n(4) Nothing in this section shall be read as restricting the generality of the power conferred by section 204.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 205(1) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 94(8)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 205(1) substituted (19.7.2007) by Finance Act 2007 (c. 11), s. 94(8)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/205",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}