Commentary on Sections Overview Overview Section 35: Bad and doubtful debts
164.This section is based on the relief for bad and doubtful debts in section 74(1)(j) of ICTA. It also subsumes the relief in section 89 of ICTA for debts proved irrecoverable after a trade, profession or vocation is deemed to have ceased. See Change 7 in Annex 1.
165.See section 259 for the meaning of “statutory insolvency arrangement” in subsection (1)(c) of this section.