# Value Added Tax Act 1994, Paragraph 28


Where a participant in a special scheme—
(a) has submitted a special scheme return to the tax authorities for the administering member State, and
(b) amends the return to take account of the writing-off as a bad debt of the whole or part of the consideration for a qualifying supply of goods that is treated as made in the United Kingdom,
the amending of the return may be treated as the making of a claim to the Commissioners for the purposes of section 36(2) (bad debts: claim for refund of VAT).

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZE/paragraph/28 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.