# The Value Added Tax (Refunds for Bad Depts) Regulations 1991, Regulation 1: Citation and commencement


These Regulations may be cited as the Value Added Tax (Refunds for Bad Debts) Regulations 1991 and shall come into force on 1st April 1991.

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Source: https://www.legislation.gov.uk/uksi/1991/371/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.