# Value Added Tax Act 1994, Section 58B: Payment by cheque


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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/section/58B (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-58B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.