The Income Tax (Digital Requirements) Regulations 2021

Digital records in relation to retail sales

This section has no associated Explanatory Memorandum

16.—(1) The Commissioners may specify in a notice (“a retail sales notice”) digital records in respect of the retail sales of the business of a retailer.

(2) Such digital records may include categories of transactions other than the categories specified in an update notice.

(3) A retail sales notice must be stated to be made further to this regulation.