The Value Added Tax Regulations 1995

[F1 Bad debt relief U.K.

64A.   Where a person accounts for and pays VAT in relation to a supply in accordance with regulation 61(3) or (6) or 64(2), he shall be treated for the purposes of section 36(1)(a) of the Act as having accounted for and paid VAT on the supply in the prescribed accounting period in which he ceased to operate the scheme.]

Textual Amendments

F1 Reg. 64A inserted (1.4.2004) by The Value Added Tax (Amendment) Regulations 2004 (S.I. 2004/767), regs. 1, 10