{
  "url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Preservation of documents and records and duty to produce",
  "text": "(1) Save as the Commissioners may otherwise allow, the claimant shall preserve the documents, invoices and records which he holds in accordance with regulations 4 and 5 for a period of four years from the date of the making of the claim.\n(2) Upon demand made by an authorised person the claimant shall produce or cause to be produced any such documents, invoices and records for inspection by the authorised person and permit him to remove them at a reasonable time and for a reasonable period.",
  "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/6",
    "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."
}