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.”