Part 1 General
United Kingdom Repealed
- 1Citation and commencement
- 2Interpretation
- 3Use of functional compatible software
- 4Digital start date
Notes on the whole SI
Textual amendments
- F1
Regulations revoked (1.4.2026) by The Income Tax (Digital Obligations) Regulations 2026 (S.I. 2026/336), regs. 1, 48(a)