Regulation 4

The paragraph set out in paragraph (2) below shall be inserted—

The paragraph referred to in paragraph (1) above is—

• “For the purposes of this regulation, where—

  1. (a)

     any payment to the collector is made by cheque, and

  2. (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 on which the cheque was received by the collector.”