Chapter 2 Exemptions by reference to amount of income

1. 21Exemption where this Chapter applies
2. 22Application of this Chapter to the tax year 2026-27
3. 23Application of this Chapter to any tax year after 2026-27 where no digital obligation applied in previous tax year
4. 24Application of this Chapter to any tax year after 2028-29 where a digital obligation applied in previous three tax years
5. 25Qualifying income
6. 26Determination of qualifying income
7. 27Qualifying amount for a tax year