{
  "url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "The making of a claim to the Commissioners",
  "text": "(1) Save as the Commissioners may otherwise allow or direct, the claimant shall make a claim to the Commissioners by including the correct amount of the refund in the box opposite the legend“VAT reclaimed in this period on purchases and other imputs” on his return.\n(2) If at any time the claimant becomes entitled to a refund he is no longer required to make returns to the Commissioners ha shall make a claim to the Commissioners in such form and manner as they may direct.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/371/regulation/3",
    "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."
}