{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-10",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-10.json",
  "legislation": "uksi/1997/1086",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": null,
  "text": "After regulation 165 there shall be inserted the following regulation—\n“Time within which a claim must be made\n165A (1) Subject to paragraph (3) below, a claim shall be made within the period of 3 years and 6 months following the later of—\n(a) the date on which the consideration (or part) which has been written off as a bad debt becomes due and payable to or to the order of the person who made the relevant supply; and\n(b) the date of the supply.\n(2) A person who is entitled to a refund by virtue of section 36 of the Act, but has not made a claim within the period specified in paragraph (1) shall be regarded for the purposes of this Part as having ceased to be entitled to a refund accordingly.\n(3) This regulation does not apply insofar as the date mentioned at sub-paragraph (a) or (b) of paragraph (1) above, whichever is the later, falls before 1st May 1997.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1086/regulation/10",
    "retrieved_at": "2026-10-29T12:09:25.024623+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}