(This note is not part of the Regulations)
These Regulations, which come into force on 1st January 1990 amend the Value Added Tax (Bad Debt Relief) Regulations 1986.
The amendments are introduced in order to reflect the change in the VAT return form introduced by the Value Added Tax (General) (Amendment) (No. 3) Regulations 1989 (S.I. 1989/2256).