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The Income Tax (Digital Requirements) Regulations 2021

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This is the original version (as it was originally made).

Statutory Instruments

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(1).

(1)

1970 c. 9. Schedule A1 was inserted by section 60 of the Finance (No. 2) Act 2017 (c. 32).

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