Part 19 (bad debt relief (the new scheme))
65. In regulation 165—
(a)in the definition of “claim” omit “or 166AA”;
(b)in the definition of “return” omit the words after “25”;
(c)omit the definition of “tax period”.
65. In regulation 165—
(a)in the definition of “claim” omit “or 166AA”;
(b)in the definition of “return” omit the words after “25”;
(c)omit the definition of “tax period”.