# The Income Tax (Digital Obligations) Regulations 2026, Regulation 48: Revocation


The following are revoked—
(a) the Income Tax (Digital Requirements) Regulations 2021;
(b) the Income Tax (Digital Requirements) (Amendment) Regulations 2024.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/48 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.