The Taxes (Fees for Payment by Internet) Regulations 2008
These Regulations, which come into force on 9th December 2008, are made in exercise of the powers conferred by section 136 of the Finance Act 2008 (c.9). Section 136(1) permits the Commissioners for HM Revenue & Customs to charge a fee in respect of using a method of payment where the Commissioners expect that they will be required to pay a fee or charge in connection with amounts paid using that method of payment.