# Finance Act 1999, Paragraph 2


(1) Where—
(a) any payment to the Commissioners is made by cheque, and
(b) the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment is treated as made on the day on which the cheque was first received by the Commissioners.
(2) Sub-paragraph (1) applies where the cheque was first received by the Commissioners on or after 1st October 1999.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/18/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-18/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.