Regulation 12

After regulation 166 there shall be inserted the following regulation—

“Notice to purchaser of claim

166A

Where the purchaser is a taxable person the claimant shall not before, but within 7 days from, the day he makes a claim give to the purchaser a notice in writing containing the following information—

(a)

the date of issue of the notice;

(b)

the date of the claim;

(c)

the date and number of any VAT invoice issued in relation to each relevant supply;

(d)

the amount of the consideration for each relevant supply which the claimant has written off as a bad debt;

(e)

the amount of the claim.”.