105BInformation to be contained in statement of account about amount owing and other matters

105B Information to be contained in statement of account about amount owing and other matters

For paragraph 175E(1)(d) of the Code, the other information to be contained in a statement of account is the following: (a) the dates on which the statement period begins and ends; (b) particulars of any amounts paid by the lessee to the lessor during the statement period; (c) particulars of any amounts credited to the lessee’s account during the statement period; (d) particulars of payments debited from the lessee’s account and paid to a third party during the statement period; (e) any corrections to information contained in a previous statement of account.

Note: Example for paragraph (d)

Note: Insurance.