Credit sale agreements
Bad debt relief
Generally
Repayment of refund
Legislation/Regulatory –
SI 1995/2518 reg. 171
Cash accounting scheme
Legislation/Regulatory –
SI 1995/2518 reg. 58(2)
Cash accounting scheme, exclusion
Commentary –
Indirect Tax Reporter ¶55-480
HMRC Guidance –
Notice 731
Exemption
Commentary –
Indirect Tax Reporter ¶53-775
Generally
Commentary –
Indirect Tax Reporter ¶40-200(26)
HMRC Guidance –
Notice 718
Instalment credit finance