{
  "url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Evidence required of the claimant in support of the claim",
  "text": "Save as the Commissioners may otherwise allow, the claimant, before he makes a claim, shall hold in respect of each relevant supply—\n(a) (i) a copy of any tax invoice which was provided in accordance with Part III of the Value Added Tax (general) Regulations 1985; or\n(ii) where there was no obligation to provide a tax invoice, a document which shows the time, nature and purchaser thereof, and the consideration therefor,\n(b) records or any other documents showing that he has accounted for and paid the tax thereon, and\n(c) records or any other documents showing that the consideration has been written off in his accounts as a bad debt.",
  "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/4",
    "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."
}