http://www.legislation.gov.uk/uksi/1991/371/signature/madeThe Value Added Tax (Refunds for Bad Depts) Regulations 1991VATTaxKing's Printer of Acts of Parliament2011-07-04VALUE ADDED TAXThese Regulations, which are made under section 11 of the Finance Act 1990, regulate the administration of relief for VAT included in bad debts.The Value Added Tax (Refunds for Bad Depts) Regulations 1991The Value Added Tax (Refunds for Bad Debts) Regulations 1991RegulationsThe Value Added Tax Regulations 1995Sch. 2reg. 3(2)(3)reg. 1Diana SeammenCommissioner of Customs and ExciseNew King’s Beam House 22 Upper Ground LONDON SE1 9PJ28th February 1991