Commentary on Sections Overview Overview Section 869: Bad debts etc
2218.This section gives special rules applying to debts. It is based on paragraph 115 of Schedule 29 to FA 2002.
2219.The rules in paragraph 115 of Schedule 29 to FA 2002 correspond to general rules that apply outside this Part; that is, the rules in sections 88D and 94 of ICTA rewritten in Part 3 (trading income).