Regulation 58 Payment by chequeI1
United Kingdom
For the purposes of the following provisions, if—
any payment to the Commissioners for Her Majesty’s Revenue and Customs is made by cheque, and
the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment shall be treated as made on the day which the cheque was received by the Commissioners for Her Majesty’s Revenue and Customs.
The provisions are—
regulation 7 payment, due date for payment of amounts deducted and receipts for payment of tax
regulation 9 recovery from sub-contractor of tax not deducted by contractor
regulation 11 notice and certificate if tax may be unpaid
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Annotations
Textual amendments
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Words in reg. 58(2) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 11(d)