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Part IU.K. Vehicle excise duty and licences

Additional duty, rebates etc.U.K.

[F119CFee for payment of duty by credit cardU.K.

(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—

Textual Amendments

F1S. 19C inserted (22.7.2004 with effect as mentioned in s. 18(4) of the amending Act and with effect 14.10.2005 in accordance with Appointed Day Order) by Finance Act 2004 (c. 12), s. 18(2); S.I. 2005/2356, art. 2