{
  "url": "https://openlegislation.uk/draft-business-improvement-districts-england-regulations-2004/schedule-3/part-2/crossheading-item-3-provision-for-bad-or-doubtful-debts",
  "json_url": "https://openlegislation.uk/draft-business-improvement-districts-england-regulations-2004/schedule-3/part-2/crossheading-item-3-provision-for-bad-or-doubtful-debts.json",
  "legislation": "ukdsi/2004/0110497252",
  "legislation_title": "The Business Improvement Districts (England) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/draft-business-improvement-districts-england-regulations-2004",
  "path": "schedule/3/part/2/crossheading/item-3-provision-for-bad-or-doubtful-debts",
  "kind": "crossheading",
  "number": null,
  "heading": "Item 3: provision for bad or doubtful debts",
  "text": "The following, namely—\n(a) any sums credited to the account for the year or any previous year under item 1 or 2 of Part 1 of this Schedule which, in the opinion of the authority, are bad debts which should be written off; and\n(b) any provision for doubtful debts which, in their opinion, should be made in respect of sums so credited.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110497252/schedule/3/part/2/crossheading/item-3-provision-for-bad-or-doubtful-debts",
    "retrieved_at": "2026-10-30T15:23:38.196570+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}