OpenLegislation

Part XVIII BAD DEBT RELIEF (THE OLD SCHEME)F1

United Kingdom

  1. 156Interpretation of Part XVIII
  2. 157The making of a claim to the Commissioners
  3. 158Evidence required of the claimant in support of the claim
  4. 159Evidence required of the claimant in support of the claim
  5. 160Preservation of documents and records and duty to produce
  6. 161Set-off of amounts between the claimant and the debtor
  7. 162Determination of outstanding amount of consideration in money
  8. 163Repayment of a refund
  9. 164Proving in the insolvency in Scotland

Annotations

Textual amendments

F1

Pt. 18 revoked (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 9