5 Amendment of the Income Tax (Digital Requirements) Regulations 2021
In regulation 3—
(a) in paragraph (1)—
(i) omit sub-paragraph (d);
(ii) at the end insert—

“(e) to provide corrections to digital records under Part 6.”

;
(b) in paragraph (2), omit “and is required to file an end of year statement for that tax year”;
(c) in paragraph (3)(b), omit “and end of period statements and”.