# Finance Act 2003, Section 92: Payment by cheque


For the purposes of this Part where—
(a) payment to the Inland Revenue 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 received by the Inland Revenue.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/92 (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.