The Value Added Tax (Amendment) Regulations 2025

• Citation: S.I. 2025/578
• Sections: 2

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2025 and come into force on 13th June 2025.

(2) These Regulations have effect in relation to a person who, on or after 14th June 2025, ceases to be liable or entitled to be registered under the Value Added Tax Act 1994.

Section 2 Amendment of the Value Added Tax Regulations 1995

In regulation 25 (making of returns) of the Value Added Tax Regulations 1995 , after paragraph (4) insert—

(4AA) Any period specified in paragraph (4) for the making of a final return may be extended by direction of the Commissioners whether or not that period has ended at the time the direction is made.