Chapter 5 VAT BAD DEBT RELIEF

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• Pt. 3-6 revoked in part by Insolvency (Receivership and Winding up) 2018 Sch. 1 para. 1
• Pt. 3-6 savings for effects of S.S.I. 2018/347, Sch. 1 by Small Business, Enterprise and Employment Act 2015 (Consequential Amendments, Savings and Transitional Provisions) 2019 reg. 15 16