Part XIX BAD DEBT RELIEF (THE NEW SCHEME)C1C2
United Kingdom
- 165Interpretation of Part XIX
- 165ATime within which a claim must be made
- 166The making of a claim to the Commissioners
- 166AAThe making of a claim to the Commissioners: special accounting schemes
- 166ANotice to purchaser of claim
- 167Evidence required of the claimant in support of the claim
- 168Records required to be kept by the claimant
- 169Preservation of documents and records and duty to produce
- 170Attribution of payments
- 170AAttribution of payments received under certain credit agreements
- 171Repayment of a refund
- 171ACalculation of repayment where reduction in consideration: special accounting schemes
- 171BTiming and method of repayments: special accounting schemes
- 172Writing off debts
- 172AWriting off debts—margin schemes
- 172BWriting off debts—tour operators margin scheme
Annotations
Modifications
- C1
Pt. 19 modified (except reg. 171) (temp.) (27.7.1999 until 1.12.1999, see S.I. 1999/3029, reg. 5) by Finance Act 1999 (c. 16), s. 15(4)(5)
- C2
Pt. XIX modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 16(4) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))