C1PART XIXBAD DEBT RELIEF (THE NEW SCHEME)
Annotations:
Modifications etc. (not altering text)
F1Notice to purchaser of claim166A
Where the purchaser is a taxable person F2, and the relevant supply was made before 1st January 2003, 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.
Pt. 19 modified (except reg. 171) (temp.) (27.7.1999 until 1.12.1999, see S.I. 1999/3029, reg. 5) by Finance Act 1999 (c. 16), s. 15(4)(5)