C1PART XIXBAD DEBT RELIEF (THE NEW SCHEME)
Annotations:
Modifications etc. (not altering text)
Evidence required of the claimant in support of the claimI1167
Save as the Commissioners may otherwise allow, the claimant, before he makes a claim, shall hold in respect of each relevant supply—
a
either—
i
a copy of any VAT invoice which was provided in accordance with Part III of these Regulations, or
ii
where there was no obligation to provide a VAT invoice, a document which shows the time, nature and purchaser of the relevant goods and services, and the consideration therefor,
b
records or any other documents showing that he has accounted for and paid the VAT thereon, and
c
records or any other documents showing that the consideration has been written off in his accounts as a bad debt.
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)