Regulation 23 Application of this Chapter to any tax year after 2026-27 where no digital obligation applied in previous tax year
This Chapter applies to a relevant person for a digital obligation tax year (“the tax year Y”) after the tax year 2026-27 if—
(a)
no digital obligation applied to the person in relation to the tax year Y-1, and
(b)
the amount of the person’s qualifying income for the tax year Y-2 is not more than the qualifying amount for the tax year Y-2.