# The Income Tax (Digital Obligations) Regulations 2026, Regulation 21: Exemption where this Chapter applies


Where this Chapter applies to a relevant person for a digital obligation tax year, a digital obligation does not apply to the person in relation to that tax year.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/21 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.