# The Value Added Tax (Amendment) Regulations 2025, Regulation 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.

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Source: https://www.legislation.gov.uk/uksi/2025/578/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2025/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.