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.