Bad debt relief

Generally

Legislation/Regulatory – SI 1995/2518 reg. 170, 170A

Repayment of refund

Legislation/Regulatory – SI 1995/2518 reg. 171

Cash accounting scheme

Legislation/Regulatory – SI 1995/2518 reg. 58(2)

Exemption

Commentary – Indirect Tax Reporter ¶53-775

Instalment credit finance

– see Finance and financial services