{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-20",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-20.json",
  "legislation": "uksi/2026/336",
  "legislation_title": "The Income Tax (Digital Obligations) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026",
  "path": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Meaning of “excluded”",
  "text": "In regulation 19, a person is “excluded” if the person is—\n(a) digitally excluded, or\n(b) unable to meet any condition relating to the verification of identity arising under regulation 46, by reason of any circumstance beyond the person’s control.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Digitally excluded” is defined in paragraph 14(2) of Schedule A1 to TMA 1970."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/20",
    "retrieved_at": "2026-10-28T21:03:38.080943+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}