# Finance Act 1996, Paragraph 4


In section 74(1)(j) of the Taxes Act 1988 (Case I or II of Schedule D: no deduction in respect of debts), in sub-paragraph (i) (deduction allowed for a bad debt proved to be such) the words “proved to be such” shall cease to have effect.

---
Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.