Statute
Section 58B — Value Added Tax Act 1994: Payment by cheque
Text of the provision Official document
Payment by cheque 58B 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.
Official source: legislation.gov.uk
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