# The Value Added Tax (Amendment) Regulations 1997, 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.”.

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Source: https://www.legislation.gov.uk/uksi/1997/1086/regulation/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.