95 Payment by cheque

95  Payment by cheque

(1)     The Commissioners may make regulations providing for a payment to HMRC made by cheque to be treated as made when the cheque clears, as defined in the regulations.

(2)     Section 70A of TMA 1970 (payment by cheque treated as made on receipt by HMRC) is subject to regulations under subsection (1).

(3)     Regulations under subsection (1)—

(a)     may make provision generally or only for specified

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