Section 136 — Finance Act 2008: Fee for payment

Fee for payment 136 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.