Related Commentary  Related CasesRelated HMRC Manuals

95(1)  The Commissioners may make regulations providing for a payment to HMRC made by cheque to be treated as made when the cheque clears, as defined in the regulations.

95(2)  Section 70A of TMA 1970 (payment by cheque treated as made on receipt by HMRC) is subject to regulations under subsection (1).

95(3)  Regulations under subsection (1)–

(a)may make provision generally or only for specified purposes,

(b)may make different provision for different purposes, and

(c)may include incidental, consequential or transitional provision.

95(4)  Regulations under subsection (1)–

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