[F158BPayment by chequeU.K.
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.]
Textual Amendments
F1S. 58B inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 95(8)