Statutory Instruments

1991 No. 371

VALUE ADDED TAX

The Value Added Tax (Refunds for Bad Depts) Regulations 1991

Made

28th February 1991

Laid before Parliament

7th March 1991

Coming into force

1st april 1991

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 11(5), (6), (7) and 131(2) of the Finance Act 1990(1) and section 48(1) of the Value Added Tax Act 1983(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:

(1)

1990 c. 29.

(2)

1983 c. 55; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the commissioners.