http://www.legislation.gov.uk/ukpga/2005/7/schedule/4/paragraph/18/2010-04-01Finance Act 2005An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2010-04-01SCHEDULESSCHEDULE 4Accounting practice and related mattersPart 1Bad debts and related mattersFA 1997F118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .