# The Value Added Tax (Amendment) Regulations 2009, Regulation 10: Bad debt relief


In regulation 165A (time within which a claim must be made)—
(a) in paragraph 1—
(i) after “Subject to paragraph (3)” insert “and (4)”,
(ii) for “3 years and 6 months” substitute “4 years and 6 months”, and
(b) after paragraph (3) insert—
“(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.”.

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Source: https://www.legislation.gov.uk/uksi/2009/586/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2009/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.