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Finance Act 2008
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Finance Act 2008, Section 136 is up to date with all changes known to be in force on or before 14 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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136Fee for paymentU.K.
(1)The Commissioners may by regulations provide that, where a person makes a payment to the Commissioners or a person authorised by the Commissioners using a method of payment specified in the regulations, the person must also pay a fee specified in, or determined in accordance with, the regulations.
(2)A method of payment may only be specified in regulations made under this section if the Commissioners expect that they, or the person authorised by them, will be required to pay a fee or charge (however described) in connection with amounts paid using that method of payment.
(3)Regulations under this section—
(a)may make provision about the time and manner in which the fee must or may be paid,
(b)may make provision generally or only for specified purposes, and
(c)may make different provision for different purposes.
(4)Regulations under this section are to be made by statutory instrument.
(5)A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.
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