{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-10",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-10.json",
  "legislation": "uksi/2009/3218",
  "legislation_title": "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009",
  "path": "schedule/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Regulation 3 and its heading",
  "text": "After regulation 3, insert—\n“Corporation tax-related payments by cheque\n3A. (1) Paragraph (2) applies instead of section 70A of the Management Act to each of the corporation tax-related payments in regulation 3(2C) tendered by cheque, but only if the Board receives that cheque on 1 April 2011 or later and that cheque is paid on its first presentation by the Board to the banker on whom it is drawn.\n(2) The payment is to be treated as made on the second business day after the day on which the Board received that cheque.\n(3) For these purposes, a “business day” is any day except—\n(a) Saturday, Sunday, Good Friday or Christmas Day;\n(b) a bank holiday under the Banking and Financial Dealings Act 1971;\n(c) a day appointed by Royal proclamation as a public fast or thanksgiving day;\n(d) a day declared by an order under section 2 of the Banking and Financial Dealings Act 1971 to be a non-business day.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See footnote (d) on page 2 about “the Management Act”. Section 70A of that Act was inserted by the Finance Act 1994 (c. 9), Schedule 19, Part 1, paragraph 22 and provides for the payment to be treated as made on the day the cheque is received. Section 70A was later amended by the Finance Act 2007 (c. 11), section 95(7). Section 70A(3) of the 1970 Act and section 95(2) of the 2007 Act provide for the regulations to have priority."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See footnote (e) on page 2 about “the Board”."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "This follows the Bills of Exchange Act 1882 (c. 61), section 92(a) as read with the Banking and Financial Dealings Act 1971 (c. 80), section 3(1)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "This follows the Bills of Exchange Act 1882 (c. 61), section 92(b), which was amended by the Banking and Financial Dealings Act 1971 (c. 80), section 4(4)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1971 c. 80; section 1 of and Schedule 1 to that Act relate to bank holidays. Schedule 1 was amended by the St Andrew’s Day Bank Holiday (Scotland) Act 2007 (asp 2)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "This follows the Bills of Exchange Act 1882 (c. 61), section 92(c)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "This follows the Bills of Exchange Act 1882 (c. 61), section 92(d), which was inserted by the Banking and Financial Dealings Act 1971 (c. 80), section 4(4). Section 4(3) of the latter Act makes further provision about such orders."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/10",
    "retrieved_at": "2026-10-29T02:59:19.757517+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}