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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: secondary legislation: regulation 58

This regulation deals with the rules for payments by cheque.

For the purposes of the provisions listed in (2), cheque payments to HMRC, which arehonoured on first presentation to the bank, will be treated as having been made on the dayit 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).