{
  "url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991",
  "json_url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991.json",
  "id": "uksi/1991/371",
  "title": "The Value Added Tax (Refunds for Bad Depts) Regulations 1991",
  "short_title": "Value Added Tax (Refunds for Bad Depts) 1991",
  "long_title": "These Regulations, which are made under section 11 of the Finance Act 1990, regulate the administration of relief for VAT included in bad debts.",
  "citation": "S.I. 1991/371",
  "type": "uksi",
  "year": "1991",
  "number": "371",
  "version": "current",
  "date": "1991-02-28",
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    },
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      "heading": "Evidence required of the claimant in support of the claim",
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    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1995/2518",
      "affecting_title": "The Value Added Tax Regulations 1995",
      "affecting_provisions": "Sch. 2"
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    {
      "id": "ukpga/1983/55",
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    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/371",
    "retrieved_at": "2026-10-29T14:50:40.778194+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."
}