http://www.legislation.gov.uk/ukpga/1997/16/section/39/2008-07-21Finance Act 1997An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1997-03-19texttext/xmlenStatute Law Database2026-05-05Expert Participation2008-07-21 Finance Act 1997s. 51(A1)Tribunals, Courts and Enforcement Act 2007Sch. 13 para. 126(2)s. 89s. 148(5)art. 2(1)(b)Finance Act 1997s. 51(A1)Finance Act 2008Sch. 43 para. 6s. 129(4)art. 2 Part III391In section 36 of the Value Added Tax Act 1994, paragraph (b) of subsection (4) (condition of bad debt relief that property in goods supplied has passed) shall not apply in the case of any claim made under that section in relation to a supply of goods made after the day on which this Act is passed.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5No claim for a refund may be made in accordance with section 22 of the Value Added Tax Act 1983 (old scheme for bad debt relief) at any time after the day on which this Act is passed.1994 c. 23. S. 39(2)-(4) repealed (24.7.2002 with effect in accordance with s. 22(3) of the repealing Act) by Finance Act 2002 (c. 23), s. 141, Sch. 40 Pt. 2(1)1983 c. 55.