# The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019, Regulation 65: Part 19 (bad debt relief (the new scheme))

Extent: E+W+S+N.I.

In regulation 165—
(a) in the definition of “claim” omit “or 166AA”;
(b) in the definition of “return” omit the words after “25”;
(c) omit the definition of “tax period”.

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Source: https://www.legislation.gov.uk/uksi/2019/59/regulation/65 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.