The Taxes, etc. (Fees for Payment by Telephone) Regulations 2009
These Regulations, with effect from 14th December 2009, replace the Taxes (Fees for Payment by Telephone) Regulations 2008 (S.I. 2008/1948), which required that, where a person makes a payment to the Commissioners or a person authorised by the Commissioners, and gives telephone authorisation to make the payment by credit card, the person must pay a fee.