http://www.legislation.gov.uk/uksi/1991/371/regulation/1/made

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

VAT

Tax

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

These Regulations, which are made under section 11 of the Finance Act 1990, regulate the administration of relief for VAT included in bad debts.