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)

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

– see Finance and financial services