# The Social Security (Contributions) Regulations 2001, Paragraph 29: Payments by cheque

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

(1) Sub-paragraph (2) applies for the purposes of paragraphs 10, 11, 13, 15, 17 and 18.
(2) If any payment to the Inland Revenue 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 on which the cheque was received by the Inland Revenue, and “pay”, “paid”, “unpaid” and “overpaid” shall be construed accordingly.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/29 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.