Part I Vehicle excise duty and licences
Additional duty, rebates etc.
19CF1Fee for payment of duty by credit card
1
This section applies where—
a
a person applies for a vehicle licence or a trade licence, and
b
the Secretary of State, or an authorised body, accepts a credit card payment in respect of the duty payable on the licence.
2
Before issuing the licence, the Secretary of State, or the authorised body, shall require—
a
the applicant, or
b
a person acting on behalf of the applicant,
to pay to him, or it, such fee (if any) in respect of the acceptance of the credit card payment as may be prescribed by, or determined in accordance with, regulations.
3
In cases of such descriptions as the Secretary of State may, with the consent of the Treasury, determine, the whole or a part of a fee paid under this section may be refunded.
4
In this section—
“authorised body” means a body (other than a Northern Ireland department) which is authorised by the Secretary of State to act as his agent for the purpose of issuing licences;
“credit card” has such meaning as may be prescribed by regulations;
“regulations” means regulations made by the Secretary of State.