The Revenue Scotland and Tax Powers Act (Fees for Payment) Regulations 2015 No. 36

Interpretation

2.  In these Regulations—

“credit card” means a card which—

(a)

is a credit-token within section 14(1)(b) of the Consumer Credit Act 1974(1); or

(b)

would be a credit-token falling within that enactment were the card to be given to an individual; and

“internet authorisation” means authorisation given by a credit card issuer via the internet.

(1)

1974 c.39.