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

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Source: https://www.legislation.gov.uk/uksi/2025/578/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.