C1C2PART XIXBAD DEBT RELIEF (THE NEW SCHEME)
Pt. XIX modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 16(4) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))
C2F2Notice to purchaser of claim166A
Where the purchaser is a taxable person F1, 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)