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Legislation
Vehicle Excise and Registration Act 1994

Crossheading Additional duty, rebates etc.

  • Section 15 Vehicles becoming chargeable to duty at higher rate.
  • Section 15A Exception for tractive units from charge at higher rate
  • Section 16 Exceptions from charge at higher rate in case of tractive units.
  • Section 17 Other exceptions from charge at higher rate.
  • Section 18 Vehicles for export becoming liable to VAT.
  • Section 19 Rebates
  • Section 19A Payment for licences by cheque.
  • Section 19B Issue of licences before payment of duty.
  • Section 19C Fee for payment of duty by credit card
  • Section 20 Combined road-rail transport of goods.
  1. Additional duty, rebates etc.
  2. Fee for payment of duty by credit card

Section 19C | Fee for payment of duty by credit card F1

From legislation.gov.uk

(1)This section applies where—F1

(a)a person applies for a vehicle licence or a trade licence, andF1

(b)the Secretary of State, or an authorised body, accepts a credit card payment in respect of the duty payable on the licence.F1

(2)Before issuing the licence, the Secretary of State, or the authorised body, shall require—F1

(a)the applicant, orF1

(b)a person acting on behalf of the applicant,F1

to pay to him, or it, such fee (if any) in respect of the acceptance of the credit card payment as may be prescribed by, or determined in accordance with, regulations.

(3)In cases of such descriptions as the Secretary of State may, with the consent of the Treasury, determine, the whole or a part of a fee paid under this section may be refunded.F1

(4)In this section—F1

Notes

  1. F1

    S. 19C inserted (22.7.2004 with effect as mentioned in s. 18(4) of the amending Act and with effect 14.10.2005 in accordance with Appointed Day Order) by Finance Act 2004 (c. 12), s. 18(2); S.I. 2005/2356, art. 2

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