{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2009/regulation-10",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2009/regulation-10.json",
  "legislation": "uksi/2009/586",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2009",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Bad debt relief",
  "text": "In regulation 165A (time within which a claim must be made)—\n(a) in paragraph 1—\n(i) after “Subject to paragraph (3)” insert “and (4)”,\n(ii) for “3 years and 6 months” substitute “4 years and 6 months”, and\n(b) after paragraph (3) insert—\n“(4) A person shall be regarded for the purposes of this Part as having ceased to be entitled to a refund where the date mentioned at subparagraph (a) or (b) of paragraph (1) above, whichever is the later, is on or before 30th September 2005.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/586/regulation/10",
    "retrieved_at": "2026-10-29T03:15:37.658713+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."
}