2021 No. 1076

Income Tax

The Income Tax (Digital Requirements) Regulations 2021
Made
at 9.22 a.m. on 23rd September 2021
Laid before the House of Commons
at 1.30 p.m. on 23rd September 2021
Coming into force
6th April 2024
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 2(4), 7 to 9, 11, 13 to 15 and 18 of Schedule A1 to the Taxes Management Act 1970 .
1970 c. 9. Schedule A1 was inserted by section 60 of the Finance (No. 2) Act 2017 (c. 32).