Prospective
F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 19 omitted (14.3.2024) by virtue of The Income Tax (Digital Requirements) (Amendment) Regulations 2024 (S.I. 2024/167), regs. 1, 18