Related Commentary  

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.

219(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 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
regulation 115 interest on tax due under PSA
regulation 116 interest due on tax overpaid under PSA.

History

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