# The Income Tax (Employments) (Amendment No. 2) Regulations 1996, Regulation 4


(1) The paragraph set out in paragraph (2) below shall be inserted—
(a) in regulation 48 after paragraph (7) as paragraph (7A); and
(b) in regulation 53 after paragraph (4) as paragraph (5).
(2) The paragraph referred to in paragraph (1) above is—
“For the purposes of this regulation, where—
(a) any payment to the collector 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 on which the cheque was received by the collector.”

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Source: https://www.legislation.gov.uk/uksi/1996/980/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1996/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.