{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2025/regulation-2.json",
  "legislation": "uksi/2025/578",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2025",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 25 (making of returns) of the Value Added Tax Regulations 1995, after paragraph (4) insert—\n“(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518, amended by S.I. 2000/258, 2009/2978, 2012/1899, 2020/1545, 2021/715; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/578/regulation/2",
    "retrieved_at": "2026-10-28T21:16:04.628577+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."
}