Chapter 6 VAT BAD DEBT RELIEF
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Pt. 1 2 7 amendment to earlier affecting provision by SI 2014/229 art. 11 Sch. 4 Pt. 1 3 by Co-operative and Community Benefit Societies and Credit Unions (Arrangements, Reconstructions and Administration) 2014 art. 7
- Pt. 2 applied (with modifications) by Industrial and Provident Societies and Credit Unions (Arrangements, Reconstructions and Administration) 2014 art. 11(4)(5) Sch. 4 Pt. 1 3
- Pt. 2 rule 4.75A(4)(b) words substituted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 83
- Pt. 2 savings for effects of S.I. 2018/1082, Sch. 1 by Small Business, Enterprise and Employment Act 2015 (Consequential Amendments, Savings and Transitional Provisions) 2019 reg. 14
- rules 2.1–2.21 (Pt 2) replaced (by rules 2.1–2.60 (Pt 2)) by Insolvency 2003 rules 3, 7, Sch 1, Pt 1
- Pt. 2 rule 2.1(1)(d) words substituted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 74
- Pt. 2 rule 2.2(3) words substituted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 75
- Pt. 2 rule 2.25(1)(q)(i) words substituted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 76
- Pt. 2 Ch. 12 heading words substituted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 77
- Pt. 2 rule 2.57 heading words deleted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 78(1)
- Pt. 2 rule 2.57(1A) words substituted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 78(2)(a)
- Pt. 2 rule 2.57(1A)(a) deleted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 78(2)(b)
- Pt. 2 rule 2.57(1A)(aa) inserted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 78(2)(c)
- Pt. 2 rule 2.58(1)(b) words substituted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 79
- Pt. 2 Ch. 13 heading words substituted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 80
- Pt. 2 rule 2.60(3) words substituted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 81(a)
- Pt. 2 rule 2.60(5) words substituted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 81(b)
- Pt. 2 rule 4.67(1)(a) words inserted by Insolvency Amendment (EU 2015/848) 2017 Sch. para. 82
- Pt. 2 revoked by Insolvency (Company Voluntary Arrangements and Administration) 2018 Sch. 1 Table