Section 36(1)

Subsection (2) below applies where— a person has supplied goods or services . . . and has accounted for and paid VAT on the supply, the whole or any part of the consideration for the supply has been written off in his accounts as a bad debt, and a period of 6 months (beginning with the date of the supply) has elapsed.

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Source: legislation.gov.uk · retrieved 2026-07-28