Related Commentary  Related CasesRelated HMRC Manuals

36(1)  Subsection (2) below applies where–

(a)a person has supplied goods or services and has accounted for and paid VAT on the supply,

(b)the whole or any part of the consideration for the supply has been written off in his accounts as a bad debt, and

(c)a period of 6 months (beginning with the date of the supply) has elapsed.

36(2)  Subject to the following provisions of this section and to regulations under it the person shall be entitled, on making a claim to the Commissioners, to a refund of the amount of VAT chargeable by reference to the outstanding amount.

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