Section 58B Payment by chequeF1
Regulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations under section 25(1) above to be treated as made when the cheque clears, as defined in the regulations under section 95(1) of that Act.
Annotations
Textual amendments
- F1
S. 58B inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 95(8)
Notes on Disclosure of avoidance schemes
Textual amendments
- F1
S. 58A and cross-heading inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 1; S.I. 2004/1934, art. 2