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Finance Act 2003

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Changes over time for: Section 92

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Point in time view as at 06/04/2005.

Changes to legislation:

Finance Act 2003, Section 92 is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

92Payment by chequeU.K.

For the purposes of this Part where—

(a)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.

Commencement Information

I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

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