Explanatory note
United Kingdom
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
Regulations revoked (1.4.2026) by The Income Tax (Digital Obligations) Regulations 2026 (S.I. 2026/336), regs. 1, 48(b)