Statute
Section 64A — Value Added Tax Regulations 1995: Bad debt relief
Text of the provision Official document
Bad debt relief 64A 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.
Official source: legislation.gov.uk
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