{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-12",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": null,
  "text": "After regulation 166 there shall be inserted the following regulation—\n“Notice to purchaser of claim\n166A Where the purchaser is a taxable person the claimant shall not before, but within 7 days from, the day he makes a claim give to the purchaser a notice in writing containing the following information—\n(a) the date of issue of the notice;\n(b) the date of the claim;\n(c) the date and number of any VAT invoice issued in relation to each relevant supply;\n(d) the amount of the consideration for each relevant supply which the claimant has written off as a bad debt;\n(e) the amount of the claim.”.",
  "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/12",
    "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."
}