Orders of the Day — 26. Value Added Tax (Bad Debts)

– in the House of Commons at 9:30 pm on 22nd March 1993.

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Resolved,That—

  1. (1) In section 11(1)(c) of the Finance Act 1990 for "one year" there shall be substituted "six months".
  2. (2) This Resolution shall come into force on 1st April 1993 and shall apply in relation to supplies made on or after 1st April 1992.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.