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Bankruptcy (Scotland) Act 1985
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- UK Public General Acts
- 1985 c. 66
- SCHEDULE 7
- PART I
- The Value Added Tax...
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This is the original version (as it was originally enacted).
The Value Added Tax Act 1983 (c.55)
18In section 22(4)(a)(ii) ("insolvency" for purposes of refund of tax in cases of bad debts), for the words " 163 of the Bankruptcy (Scotland) Act 1913 " there shall be substituted the words " 11A of the Judicial Factors (Scotland) Act 1889 ".
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