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In force since 2025-06-13, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2025 No. 578 VALUE ADDED TAX The Value Added Tax (Amendment) Regulations 2025 Made 13th May 2025 Laid before the House of Commons 14th May 2025 Coming into force 13th June 2025 The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 25(1) of the Value Added Tax Act 1994.
Propose a change(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.
Propose a changeIn 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.
Propose a change