The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989
1These Regulations may be cited as the Value Added Tax...
2The Value Added Tax (Bad Debt Relief) Regulations 1986 shall...
3In regulation 4(1) for the words “Overdeclarations of VAT made...
4In regulation 10 paragraphs (1) and (2) for the words...

1989 No. 2255

VALUE ADDED TAX

The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989

Made

Laid before the House of Commons

Coming into force

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 22(6) and (7) of, and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Regulations: