Related Commentary  Related HMRC Manuals

70A(1)  For the purposes of this Act and the provisions mentioned in subsection (2) below, where–

(a)any payment to an officer of the Board or the Board is made by cheque, and

(b)the cheque is paid on its first presentation to the banker on whom it is drawn,

the payment shall be treated as made on the day on which the cheque was received by the officer or the Board.

70A(2)  The provisions are–

(a)sections 824 to 826 of the principal Act (repayment supplements and interest on tax overpaid);

(b)section 283 of the 1992 Act (repayment supplements); and

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