# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Paragraph 10: Regulation 3 and its heading


After regulation 3, insert—
“Corporation tax-related payments by cheque
3A. (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.
(2) The payment is to be treated as made on the second business day after the day on which the Board received that cheque.
(3) For these purposes, a “business day” is any day except—
(a) Saturday, Sunday, Good Friday or Christmas Day;
(b) a bank holiday under the Banking and Financial Dealings Act 1971;
(c) a day appointed by Royal proclamation as a public fast or thanksgiving day;
(d) a day declared by an order under section 2 of the Banking and Financial Dealings Act 1971 to be a non-business day.”.

---
Source: https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/10 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.