{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-58",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-58.json",
  "legislation": "uksi/2005/2045",
  "legislation_title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005",
  "path": "regulation/58",
  "kind": "regulation",
  "number": "58",
  "heading": "Payment by cheque",
  "text": "(1) For the purposes of the following provisions, if—\n(a) any payment to the Commissioners for Her Majesty’s Revenue and Customs 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 shall be treated as made on the day which the cheque was received by the Commissioners for Her Majesty’s Revenue and Customs.\n(2) The provisions are—\nregulation 7 payment, due date for payment of amounts deducted and receipts for payment of tax\nregulation 9 recovery from sub-contractor of tax not deducted by contractor\nregulation 11 notice and certificate if tax may be unpaid\n...",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 58 in force at 6.4.2007 as notified in the London Gazette (dated 9.3.2007), see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2045/regulation/58",
    "retrieved_at": "2026-10-29T04:55:02.503189+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."
}