The Income Tax (Digital Requirements) Regulations 2021 No. 1076

Prospective

F1 PART 5 U.K. Retail sales of retailers

Textual Amendments

F1 Pt. 5 omitted (14.3.2024) by virtue of The Income Tax (Digital Requirements) (Amendment) Regulations 2024 (S.I. 2024/167), regs. 1, 15

Digital records in relation to retail sales U.K.

F1 16.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .