# The Value Added Tax (Amendment) (No.3) Regulations 2014, Regulation 6: Amendment of the Value Added Tax Regulations 1995


In regulation 168 (bad debt relief: records to be kept by the claimant) insert after paragraph (3)—
“(4) Where regulation 166AA applies, “prescribed accounting period” in this regulation is to be read as “tax period”.”.

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Source: https://www.legislation.gov.uk/uksi/2014/2430/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.