SCHEDULES
SCHEDULE 7
PART IConsequential Amendments
The Value Added Tax Act 1983 (c.55)
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In section 22(4)(a)(ii) ("insolvency" for purposes of refund of tax in cases of bad debts), for the words " 163 of the Bankruptcy (Scotland) Act 1913 " there shall be substituted the words " 11A of the Judicial Factors (Scotland) Act 1889 ".