# The Value Added Tax (Refunds for Bad Depts) Regulations 1991, Introduction: Introductory text


VALUE ADDED TAX
Made 28th February 1991
Laid before Parliament 7th March 1991
Coming into force 1st april 1991
The 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:

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Source: https://www.legislation.gov.uk/uksi/1991/371/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.