A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 2   Amendment of the A New Tax System (Luxury Car Tax) Act 1999

184   Paragraph 15-45(1)(b)

Repeal the paragraph, substitute:

(b) you recover the whole or a part of the amount or amounts of the debt that have been written off as bad or due for 12 months or more.