{
  "url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991/introduction.json",
  "legislation": "uksi/1991/371",
  "legislation_title": "The Value Added Tax (Refunds for Bad Depts) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 28th February 1991\nLaid before Parliament 7th March 1991\nComing into force 1st april 1991\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 11(5), (6), (7) and 131(2) of the Finance Act 1990 and section 48(1) of 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": "1990 c. 29."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1983 c. 55; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the commissioners."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/371/introduction",
    "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."
}