Income Tax (Digital Obligations) Regulations 2026 Work package - Business item on 1 April 2026

A work package focussed on the Income Tax (Digital Obligations) Regulations 2026, made available on 24 March 2026, subject to the Made negative procedure. Scrutiny period described by Commons only instruments.

Read at www.legislation.gov.uk.

1 step actualised

Instrument comes into force as law

Business item identifier

https://id.parliament.uk/4AFlYCJT

SPARQL queries used by this page

PREFIX rdfs: <http://www.w3.org/2000/01/rdf-schema#>
          PREFIX : <https://id.parliament.uk/schema/>
          PREFIX id: <https://id.parliament.uk/>
          SELECT ?businessItem ?workPackage ?workPackagedThing ?workPackagedThingLabel ?procedure ?procedureLabel ?calculationStyle ?calculationStyleLabel ?madeAvailableDate ?businessItemstep ?businessItemStepName ?stepDepth ?Date ?url ?legislature ?legislatureName ?CommonsId ?LordsId WHERE {
          ?businessItem a :BusinessItem;
                        :businessItemHasWorkPackage ?workPackage;
                 :businessItemHasProcedureStep ?businessItemstep.
            ?workPackage :workPackageHasProcedure ?procedure;
                                        :workPackageHasWorkPackagedThing ?workPackagedThing.
            ?procedure :name ?procedureLabel.
optional {      ?businessItemstep :procedureStepHasStepDisplayDepthInProcedure ?businessItemStepDepth.
      ?businessItemStepDepth :stepDisplayDepthInProcedureHasProcedure ?procedure.
      ?businessItemStepDepth :stepDisplayDepthInProcedureHasDepth ?stepDepth. }
            ?workPackagedThing :name ?workPackagedThingLabel. 
            optional {?workPackage :workPackageHasCalculationStyle ?calculationStyle.
              ?calculationStyle :name ?calculationStyleLabel. }
            optional {?businessItem :date ?Date.}
            optional {?businessItem :businessItemHasBusinessItemWebLink ?url}
            ?businessItemstep :name ?businessItemStepName.
             Optional {?businessItemstep :procedureStepInLegislature ?legislature.
              ?legislature :name ?legislatureName.}
            Optional {?businessItemstep:procedureStepHasHouse ?CommonsId.
                  filter (?CommonsId IN (id:1AFu55Hs))}
            Optional {?businessItemstep :procedureStepHasHouse ?LordsId.
              filter (?LordsId IN (id:WkUWUBMx))} 
            filter (?businessItem in (id:4AFlYCJT))
            optional {  ?workPackage :workPackageHasBusinessItem ?bi.
            ?bi :businessItemHasProcedureStep ?procedureStep.
            ?bi :date ?madeAvailableDate.
              filter (?procedureStep in (id:cspzmb6w, id:isWn7s3K, id:ITNO9JWr, id:otscOTzB))}
          } order by ?stepDepth