Regulation 18 Exemption where an exclusion notice is in place

(1)

This regulation applies where an exclusion notice is or has been in place in relation to a relevant person on a day (“the relevant day”).

(2)

A digital obligation does not apply to the person if it—

(a)

would require the person to use functional compatible software on the relevant day, or

(b)

relates to the digital obligation tax year in which the relevant day falls.

(3)

A digital obligation applying to the person immediately before the relevant day is to be treated as ceasing to apply immediately before the relevant day.

(4)

In paragraph (1)—

“exclusion notice” has the meaning given in regulation 19(4);
“in place”, in relation to an exclusion notice, has the meaning given in regulation 19(7).