The Value Added Tax (General and Bad Debt Relief) (Amendment) Regulations 1981
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(1), 3(7) and 30(2) of the Finance Act 1972(a) and sections 12(3) and (4) of the Finance Act 1978(b) and of all other powers enabling them in that behalf, hereby make the following Regulations:—

(a) 1972 c. 41, as amended by section 14 of and Schedule 6 to the Finance Act 1977 (c. 36).
(b) 1978 c. 42.
(c) S.I. 1978/1129.
(d) S.I. 1980/1536.