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 |
| regulation 78 | notice and certificate if tax may be unpaid |
| regulation 82 | interest on tax overdue |
| regulation 83(2)(b) | interest on tax overpaid: date of overpayment |
| regulation 115 | interest on tax due under PSA |
| regulation 116 | interest due on tax overpaid under PSA. |