# The Value Added Tax (Amendment) Regulations 2004, Regulation 10: Cash accounting scheme


After regulation 64 insert—
“Bad debt relief
64A. Where a person accounts for and pays VAT in relation to a supply in accordance with regulation 61(3) or (6) or 64(2), he shall be treated for the purposes of section 36(1)(a) of the Act as having accounted for and paid VAT on the supply in the prescribed accounting period in which he ceased to operate the scheme.”.

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Source: https://www.legislation.gov.uk/uksi/2004/767/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.