Bad debt relief
SCHEDULE 13 Transitional provisions and savings
9 F1944(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F1945 (2) Claims for refunds of VAT shall not be made in accordance with section 36 of this Act in relation to—
(a) any supply made before 1st April 1989; or
(b) any supply as respects which a claim is or has been made under section 22 of the 1983 Act.F1945]
“VAT” means value added tax charged in accordance with this Act;
Defined in s.96(1) · see it in the full Act“the 1983 Act” means the Value Added Tax Act 1983 ;
Defined in s.96(1) · see it in the full ActThe transitional provision preserved old-scheme claims concerning supplies made before 27 July 1990. Its operation contributed to the prolonged crossover period before the old scheme was terminated (see paras [27]; [131]). The provision prevented new-scheme claims for supplies before 1 April 1989 and for supplies already claimed under the old scheme. It defined the boundary between the two schemes (see paras [28]; [131]).
The transitional provision preserved Old Scheme claims for supplies made before 27 July 1990 notwithstanding repeal. It did not guarantee that the Old Scheme would remain available indefinitely (see paras [36]; [104]; [120]-[123]). The provision prevented use of the New Scheme for pre-April 1989 supplies and for supplies already claimed under the Old Scheme (see paras [36]; [43]).
Paragraph 9(1) preserved the ability to make claims under the old bad debt scheme after enactment of the Value Added Tax Act 1994. The Tribunal treated the old scheme as the relevant domestic mechanism, subject to EU-law moulding (see para [9]).
What each judgment says about Schedule 13, paragraph 9 is in the case-law panel in the full Act.