# The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989, Regulation 4


In regulation 10 paragraphs (1) and (2) for the words “Underdeclarations of VAT made on previous returns” there shall be substituted the words “VAT due in this period on sales and other outputs”.

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Source: https://www.legislation.gov.uk/uksi/1989/2255/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-bad-debt-relief-amendment-regulations-1989/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.