# The Income Tax (Digital Obligations) Regulations 2026, Chapter 5: Exemptions based on claim to relief or chargeability to tax




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Source: https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/5 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/part-7/chapter-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.