http://www.legislation.gov.uk/uksi/1997/1086/regulation/9/made
The Value Added Tax (Amendment) Regulations 1997
VAT
King's Printer of Acts of Parliament
2011-09-19
VALUE ADDED TAX
These Regulations, which come into force on 1st May 1997, amend the Value Added Tax Regulations 1995 (“the principal Regulations”). The amendments consist of two discrete packages of measures: (i) they introduce a 3 year time limit for correction of errors and other adjustments, and (ii) they modify the operation of the provisions governing refunds of VAT relating to bad debts (“the bad debt relief scheme”). Regulations 4 to 8 and 10 belong in the first package and 3, 9 and 11 to 16 in the second. Certain of the first package of changes are subject to transitional provisions.
9
Part XVIII (Regulations 156 to 164) shall be omitted.