The Income Tax (Employments) (Amendment No. 2) Regulations 1996

• Citation: S.I. 1996/980
• Sections: 5

Section 1

(1) These Regulations may be cited as the Income Tax (Employments) (Amendment No. 2) Regulations 1996 and shall come into force on 19th April 1996.

(2) These Regulations have effect as respects cheques received on or after the day on which these Regulations come into force.

Section 2

The Income Tax (Employments) Regulations 1993 shall be amended in accordance with regulations 3 to 5.

Section 3

In regulation 42 , after paragraph (7) the following paragraph shall be inserted—

(7A) For the purposes of regulations 40 and 41 and of this regulation, where—

(a) any payment to the collector 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 collector.

Section 4

(1) The paragraph set out in paragraph (2) below shall be inserted—

(a) in regulation 48 after paragraph (7) as paragraph (7A); and

(b) in regulation 53 after paragraph (4) as paragraph (5).

(2) The paragraph referred to in paragraph (1) above is—

For the purposes of this regulation, where—

any payment to the collector is made by cheque, and

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 collector.

Section 5

In regulation 52 the following paragraph shall be inserted at the end—

(4) For the purposes of regulations 50 and 51 and of this regulation, where—

(a) any payment to the collector 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 collector.