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12. After regulation 166 there shall be inserted the following regulation—
166A. Where the purchaser is a taxable person 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.”.
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