Regulation 10 Bad debt relief

In regulation 165A (time within which a claim must be made)—

(a)

in paragraph 1—

(i)

after “Subject to paragraph (3)” insert “and (4)”,

(ii)

for “3 years and 6 months” substitute “4 years and 6 months”, and

(b)

after paragraph (3) insert—

“(4)
A person shall be regarded for the purposes of this Part as having ceased to be entitled to a refund where the date mentioned at subparagraph (a) or (b) of paragraph (1) above, whichever is the later, is on or before 30th September 2005.”.