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Changes over time for: Section 136


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 08/03/2017.
Changes to legislation:
Finance Act 2008, Section 136 is up to date with all changes known to be in force on or before 06 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.

Changes to Legislation
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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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