{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015.json",
  "id": "ssi/2015/36",
  "title": "The Revenue Scotland and Tax Powers Act (Fees for Payment) Regulations 2015",
  "short_title": "Revenue Scotland and Tax Powers Act (Fees for Payment) 2015",
  "long_title": "These Regulations provide that where a payment is made to Revenue Scotland by credit card in respect of tax, interest or penalties, and internet authorisation is given to make that payment by credit card, a fee must also be paid. The fee is to be 1.4% of the amount of the payment.",
  "citation": "S.S.I. 2015/36",
  "type": "ssi",
  "year": "2015",
  "number": "36",
  "version": "current",
  "date": "2015-01-29",
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  "provisions": [
    {
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/introduction",
      "extent": null,
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    },
    {
      "path": "regulation/1",
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/regulation-1",
      "extent": null,
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    },
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      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Fees for payment by credit card",
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2015-02-02",
      "size": 32376,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/pdf/ssi_20150036_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2015/36/pdfs/ssi_20150036_en.pdf"
    },
    {
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      "language": null,
      "date": "2015-02-02",
      "size": 22343,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/pdf/ssipn_20150036_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2015/36/pdfs/ssipn_20150036_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "asp/2014/16",
      "title": "Revenue Scotland and Tax Powers Act 2014",
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
      "provisions": [
        "section/222"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/36",
    "retrieved_at": "2026-10-28T21:31:25.527178+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."
}