Section 36(6)

The provisions which may be included in regulations by virtue of subsection (5)(f) above may include rules for ascertaining— whether, when and to what extent consideration is to be taken to have been written off in accounts as a bad debt; whether anything received is to be taken as received by way of consideration for a particular supply; whether, and to what extent, anything received is to be taken as received by way of consideration written off in accounts as a bad debt.

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