Crossheading Making tax digital
From legislation.gov.uk
Contents
- Section 256 Persons on whom digital reporting requirements may be imposed
- Section 257 Exemptions from digital reporting requirements
- Section 258 Returns to be delivered by electronic communications etc.
- Section 259 Penalties: amendments consequential on section 258 etc
- Section 260 Powers relating to electronic communications: directions
- Section 261 Power to require digital contact details