# The Value Added Tax (Amendment) Regulations 1997, Regulation 10


After regulation 165 there shall be inserted the following regulation—
“Time within which a claim must be made
165A (1) Subject to paragraph (3) below, a claim shall be made within the period of 3 years and 6 months following the later of—
(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
(b) the date of the supply.
(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.
(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.”.

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Source: https://www.legislation.gov.uk/uksi/1997/1086/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.