Unclaimed balances, 22n(ix), 36n(iii)
Uncleared cheques, 22n(v)
Undrawn costs, 19n(xii)
Unidentified payments, 32(16)
Unpaid disbursements
bill of costs, distinguishing, 32(8)
incurred, 13n(xi)(c)(C)
payment from client account, 22(1)(b), 22(2)(b), 22n(i)
see also Disbursements
Unpaid professional disbursements
client money, 13n(i)(b)
included in payment of costs, 19(1), 19n(ii)–(vi)
payment from client account, 22(1)(b), 22(2)(b), 22n(i)
payments from Legal Aid Board, 21(1)(b)(ii), 21n(iii)
received from third parties in legally aided cases, 21n(v)
see also Professional disbursement
Unpresented cheques, 24n(vii)
VAT
bill of costs, 19n(xiii)
in definition of ‘disbursement’, 2(2)(k)
in definition of ‘fees’, 2(2)(l)
office money, 13n(xi)(a)
Verification, accounting records, 34(4)
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