Amendment of the Income Tax (Digital Requirements) Regulations 2021
This section has no associated Explanatory Memorandum
5. 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”.