{
  "url": "https://openlegislation.uk/taxes-fees-for-payment-by-internet-regulations-2008/regulation-2/enacted",
  "json_url": "https://openlegislation.uk/taxes-fees-for-payment-by-internet-regulations-2008/regulation-2/enacted.json",
  "legislation": "uksi/2008/2991",
  "legislation_title": "The Taxes (Fees for Payment by Internet) Regulations 2008 (revoked)",
  "legislation_url": "https://openlegislation.uk/taxes-fees-for-payment-by-internet-regulations-2008/enacted",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Fee payable for internet payments by credit card",
  "text": "(1) Since the Commissioners expect that they will be required to pay a fee in connection with amounts paid by using a credit card, a person who—\n(a) makes a payment to the Commissioners or a person authorised by the Commissioners, and\n(b) gives internet authorisation to make the payment by credit card,\nmust also pay a fee of 1.25% of the payment.\n(2) The fee must be paid by being added to the payment (so that, accordingly, the person must make a single overall payment, consisting of the payment and the fee).\n(3) In these Regulations “credit card” means a card which—\n(a) is a credit-token falling within section 14(1)(b) of the Consumer Credit Act 1974, or\n(b) would be a credit-token falling within that enactment were that card to be given to an individual.",
  "extent": null,
  "status": null,
  "version": "enacted",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1974 c. 39."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2991/regulation/2",
    "retrieved_at": "2026-11-07T03:36:06.862033+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."
}