{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-47",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-47.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/47",
  "kind": "regulation",
  "number": "47",
  "heading": "Notices: form, method of giving, accompanying evidence and timing",
  "text": "(1) A notice which may or must be given under any provision of these Regulations must be—\n(a) in such form, and\n(b) given by such method, including electronic communication,\nas the Commissioners may specify by direction.\n(2) A notice which may or must be given to HMRC under any provision of these Regulations must be—\n(a) accompanied by such evidence, and\n(b) where these Regulations do not make provision as to the timing of the notice, given at such time,\nas the Commissioners may specify by direction.\n(3) A direction made under this paragraph may make different provision for different cases.",
  "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/47",
    "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."
}