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Rules of Practice 1994 (S.R. 1994, No. 229)
Requested:  29 Apr 2017
Consolidated as at:  17 Mar 2006

23. Cheque butts

A firm must –

(a) keep a cheque butt as a record of each payment of trust money; or

(b) keep cheque requisitions or some other record of each payment of trust money; or

(c) enter details of the payment of trust money into the cash book when the cheque is issued.


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