There are currently no known outstanding effects for the Finance Act 1997, Section 39.
(1)In section 36 of the M1Value Added Tax Act 1994, paragraph (b) of subsection (4) (condition of bad debt relief that property in goods supplied has passed) shall not apply in the case of any claim made under that section in relation to a supply of goods made after the day on which this Act is passed.
(2)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)No claim for a refund may be made in accordance with section 22 of the M2Value Added Tax Act 1983 (old scheme for bad debt relief) at any time after the day on which this Act is passed.
Textual Amendments
F1S. 39(2)-(4) repealed (24.7.2002 with effect in accordance with s. 22(3) of the repealing Act) by Finance Act 2002 (c. 23), s. 141, Sch. 40 Pt. 2(1)
Marginal Citations
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