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The Social Security Contributions (Share Options) Regulations 2001

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Payment of special contributions

5.—(1) Any special contribution must be paid to the Inland Revenue before the end of the period of ninety-two days beginning with the day on which the Act is passed or before the end of that period as extended by any such further period determined by the Inland Revenue under section 2(5).

(2) For the purpose of this regulation and regulations 6 to 9 where—

(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 shall be treated as made on the day on which the cheque was received by the Inland Revenue and cognate expressions shall be construed accordingly.

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