# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 58: Payment by cheque

Extent: E+W+S+N.I.

(1) For the purposes of the following provisions, if—
(a) any payment to the Commissioners for Her Majesty’s Revenue and Customs is made by cheque, and
(b) 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.
(2) 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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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/58 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.