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The Value Added Tax (Amendment) Regulations 2009
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- UK Statutory Instruments
- 2009 No. 586
- Regulation 10
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Bad debt relief
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10. In regulation 165A (time within which a claim must be made)—
(a)in paragraph 1—
(i)after “Subject to paragraph (3)” insert “and (4)”,
(ii)for “3 years and 6 months” substitute “4 years and 6 months”, and
(b)after paragraph (3) insert—
“(4) A person shall be regarded for the purposes of this Part as having ceased to be entitled to a refund where the date mentioned at subparagraph (a) or (b) of paragraph (1) above, whichever is the later, is on or before 30th September 2005.”.
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