This regulation deals with the rules for payments by cheque.
For the purposes of the provisions listed in (2), cheque
payments to HMRC, which are honoured on first presentation to the
bank, will be treated as having been made on the day it was
received by HMRC: SI2005/2045 reg 58(1).
The provisions covered by (1) are Regulation 7, 9, 11 and 14:
SI2005/2045 reg 58(2).
ENABLING PROVISION – FA04/S71 (1)
