# The Value Added Tax Regulations 1995, Regulation 64A: Bad debt relief


Where a person accounts for and pays VAT in relation to a supply in accordance with regulation 61(3) or (6) or 64(2), he shall be treated for the purposes of section 36(1)(a) of the Act as having accounted for and paid VAT on the supply in the prescribed accounting period in which he ceased to operate the scheme.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/64A (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-64A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.