{
  "url": "https://openlegislation.uk/value-added-tax-bad-debt-relief-amendment-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-bad-debt-relief-amendment-regulations-1989/introduction.json",
  "legislation": "uksi/1989/2255",
  "legislation_title": "The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-bad-debt-relief-amendment-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 4th December 1989\nLaid before the House of Commons 11th December 1989\nComing into force 1st January 1990\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 22(6) and (7) of, and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 22 was amended by section 32(1) of the Finance Act 1985 (c. 54)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2255/introduction",
    "retrieved_at": "2026-10-29T15:33:51.654628+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."
}