# The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989, Regulation 3


In regulation 4(1) for the words “Overdeclarations of VAT made on previous returns” there shall be substituted the words “VAT reclaimed in this period on purchases and other inputs”.

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Source: https://www.legislation.gov.uk/uksi/1989/2255/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-bad-debt-relief-amendment-regulations-1989/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.