{
  "url": "https://openlegislation.uk/finance-act-1996/section-52",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-52.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/52",
  "kind": "section",
  "number": "52",
  "heading": "Bad debts.",
  "text": "(1) Regulations may be made under section 51 above with a view to securing that a person is entitled to credit if—\n(a) he carries out a taxable activity at a landfill site as a result of which he becomes entitled to a debt which turns out to be bad (in whole or in part), and\n(b) such other conditions as may be prescribed are fulfilled.\n(2) The regulations may include provision under section 51(5)(b) or (c) above requiring repayment or payment if it turns out that it was not justified to regard a debt as bad (or to regard it as bad to the extent that it was so regarded).\n(3) The regulations may include provision for determining whether, and to what extent, a debt is to be taken to be bad.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 52(1)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 12"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/52",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}