219.—(1) For the purposes of the following provisions, if—
(a)any 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.
(2) The provisions are—
| regulation 69 | due date and receipts for payments of tax |
| regulation 72 | recovery from employee of tax not deducted by employer |
| [F1regulation 75A | notice and certificate in cases where regulation 67B or 67D returns are not made] |
| regulation 78 | notice and certificate if tax may be unpaid |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| regulation 115 | interest on tax due under PSA |
| regulation 116 | interest due on tax overpaid under PSA. |
Textual Amendments
F1Words in reg. 219(2) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 51
F2Words in reg. 219(2) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 9(8)
Commencement Information