2015 No. 36

Taxes

The Revenue Scotland and Tax Powers Act (Fees for Payment) Regulations 2015

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 222 of the Revenue Scotland and Tax Powers Act 20141 and all other powers enabling them to do so.

In accordance with section 222(2) of that Act, Revenue Scotland expects that it, or the person authorised by it, will be required to pay a fee in connection with amounts paid where internet authorisation is given for payment by credit card.