Amendment of the Income Tax (Digital Requirements) Regulations 20215.
In regulation 3—
(a)
in paragraph (1)—
(i)
omit sub-paragraph (d);
(ii)
at the end insert—
“(e)
to provide corrections to digital records under Part 6.”;
(b)
in paragraph (2), omit “and is required to file an end of year statement for that tax year”;
(c)
in paragraph (3)(b), omit “and end of period statements and”.