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23. An entitlement to credit arises under this Part where—
(a)a registered person has carried out a taxable activity for a consideration in money for a customer with whom he is not connected;
(b)he has accounted for and paid tax on the disposal concerned;
(c)the whole or any part of the consideration for the disposal has been written off in his accounts as a bad debt;
(d)he has issued a landfill invoice in respect of the disposal which shows the amount of tax chargeable;
(e)that invoice was issued—
(i)within 14 days of the date of the disposal, or
(ii)within such other period as may have been specified in a direction of the Commissioners made under section 61(3) of the Act;
(f)a period of one year (beginning with the date of the issue of that invoice) has elapsed; and
(g)the following provisions of this Part have been complied with.
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