Section 166A — Value Added Tax Regulations 1995: Notice to purchaser of claim

Notice to purchaser of claim 166A Where the purchaser is a taxable person , and the relevant supply was made before 1st January 2003, the claimant shall not before, but within 7 days from, the day he makes a claim give to the purchaser a notice in writing containing the following information—

a the date of issue of the notice;

b the date of the claim;

c the date and number of any VAT invoice issued in relation to each relevant supply;

d the amount of the consideration for each relevant supply which the claimant has written off as a bad debt;

e the amount of the claim.