Point in time view as at 01/04/1991.
Local Government and Housing Act 1989, Cross Heading: Item 7: provision for bad or doubtful debts is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
The following, namely—
(a) any sums credited to the account for the year or any previous year under item 1 or 2 of Part I of this Schedule which, in the opinion of the authority, are bad debts which should be written off; and
(b) any provision for doubtful debts which, in their opinion, should be made in respect of sums so credited.
If the Secretary of State so directs, no sums shall be debited under paragraph (a) above, and no provision shall be debited under paragraph (b)above, except (in either case) in such circumstances and to such extent as maybe specified in the direction.
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