Part 6 Corrections and omissions
United Kingdom Repealed
- 17Digital records – corrections and omissions
- 18End of period statements – amendment by relevant persons
- 19End of period statements – corrections by HMRC
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)