{
  "url": "https://openlegislation.uk/finance-act-2003/section-92",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-92.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/92",
  "kind": "section",
  "number": "92",
  "heading": "Payment by cheque",
  "text": "For the purposes of this Part where—\n(a) payment to the Inland Revenue is made by cheque, and\n(b) the cheque is paid on its first presentation to the banker on whom it is drawn,\nthe payment is treated as made on the day on which the cheque was received by the Inland Revenue.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/92",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}