- Latest available (Revised)
- Original (As made)
The Climate Change Levy (General) Regulations 2001
You are here:
- UK Statutory Instruments
- 2001 No. 838
- PART II
- Regulation 16
What Version
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Bad debts: supplementary provisions
16.—(1) Where—
(a)a claimant in relation to regulation 10 has made a taxable supply,
(b)there exist one or more other matters in respect of which the claimant is entitled to a debt owed by the recipient (whether or not they involve a taxable supply), and
(c)a payment has been received by the claimant from or on behalf of the recipient,
the payment shall be attributed to the taxable supply and the other matters in accordance with the rules set out in paragraphs (3) and (5).
(2) The debts arising in respect of the taxable supply and the other matters are collectively referred to as debts in paragraphs (3) to (5).
(3) The payment shall be attributed to the debt that arose earliest and, if not wholly attributable to that debt, to the other debts in the order of the dates on which they arose.
(4) Attribution under paragraph (3) shall not be made to the extent that the payment was allocated to a debt by the recipient (customer) at the time of payment.
(5) Where—
(a)the earliest debt and the other debts to which the whole of the payment could be attributed arose on the same day, or
(b)the debts to which the balance of the payment could be attributed in accordance with paragraph (3) arose on the same day,
the payment shall be attributed to each remaining debt according to the proportion that the debt in question contributes to the total remaining debt.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThe Whole Part
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.