{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026.json",
  "id": "uksi/2026/336",
  "title": "The Income Tax (Digital Obligations) Regulations 2026",
  "short_title": "Income Tax (Digital Obligations) 2026",
  "long_title": "These Regulations make provision requiring the use of software to deliver information relating to income tax to His Majesty’s Revenue and Customs (“HMRC”) and to keep related records.",
  "citation": "S.I. 2026/336",
  "type": "uksi",
  "year": "2026",
  "number": "336",
  "version": "current",
  "date": "2026-03-23",
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  "provisions": [
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      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/introduction",
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      "path": "part/1",
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