Regulation 65 Part 19 (bad debt relief (the new scheme))I1I2
United Kingdom
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”.
Annotations
Commencement
- I1
Reg. 65 not in force at made date, see reg. 1
- I2
Reg. 65 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.