(1) A person is liable to pay a fee (a PayPal surcharge ) if:
(a) the person pays a fee or charge, or part of a fee or charge; and
(b) the fee or charge is of a kind specified by the inister by a legislative instrument made for this paragraph; and
(c) the payment is made by the PayPal system.
(2) The amount of the PayPal surcharge payable in respect of the payment is 1.01% of the amount of the payment.
(3) The PayPal surcharge is payable when the payment is made.
(4) The Minister may specify, in a legislative instrument, circumstances in which the PayPal surcharge:
(a) must waive payment of the PayPal surcharge in circumstances specified under paragraph (4)(a); and
(b) may waive payment of the PayPal surcharge in circumstances specified under paragraph (4)(b); and
(c) must refund payment of the PayPal surcharge in circumstances specified under paragraph (4)(c); and
(d) may refund payment of the PayPal surcharge in circumstances
specified under paragraph (4)(d).