Statute
Section 92 — Finance Act 2003: Payment by cheque
Text of the provision Official document
Payment by cheque 92 For the purposes of this Part where—
a payment to the Inland Revenue is made by cheque, and b the cheque is paid on its first presentation to the banker on whom it is drawn, the payment is treated as made on the day on which the cheque was received by the Inland Revenue.
Official source: legislation.gov.uk
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