Part I Minor Amendments
Finance Act 1999 (1999 c 16) | Legislation

SCHEDULE 18 Stamp Duty: Minor Amendments and Repeal of Obsolete Provisions

Section 115

Part I Minor Amendments

Introduction

1

The provisions of this Part of this Schedule have effect for the purposes of the enactments relating to stamp duty.

Payment by cheque

2

(1)     Where—

(a)     any payment to the Commissioners is made by cheque, and

(b)     the cheque is paid on its first presentation to the banker on whom it is drawn,

the

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