{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-10.json",
  "legislation": "uksi/2026/336",
  "legislation_title": "The Income Tax (Digital Obligations) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Content of quarterly update",
  "text": "(1) A quarterly update must contain such information (“quarterly update information”) relating to a relevant activity of a relevant person as the Commissioners may specify by direction.\n(2) Quarterly update information may consist of any information which the Commissioners have power to specify under paragraph 7 of Schedule A1.\n(3) The Commissioners may specify different quarterly update information in relation to different—\n(a) descriptions of relevant person or relevant activity;\n(b) quarterly update periods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/10",
    "retrieved_at": "2026-10-28T21:03:38.080943+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}