Point in time view as at 22/07/2004.
There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Bad debt relief.
70(1)Where relief under section 41 of the Taxes Act 1988 (relief for rent, etc. not paid) has been given in respect of an amount before commencement, any receipt after commencement shall be taken into account under the new rules.U.K.
(2)Any writing off of an amount after commencement shall be taken into account under the new rules, even where it relates to a receipt brought into account before commencement.
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