INTRODUCTION

1  The provisions of this Part of this Schedule have effect for the purposes of the enactments relating to stamp duty.

PAYMENT BY CHEQUE

2(1)  Where–

(a)any payment to the Commissioners 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 first received by the Commissioners.

2(2)  Sub-paragraph (1) applies where the cheque was first received by the Commissioners on or after 1st October 1999.

ADMISSIBILITY OF EVIDENCE NOT AFFECTED BY OFFER OF SETTLEMENT ETC.

History

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