{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-23",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-23.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/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Application of this Chapter to any tax year after 2026-27 where no digital obligation applied in previous tax year",
  "text": "This Chapter applies to a relevant person for a digital obligation tax year (“the tax year Y”) after the tax year 2026-27 if—\n(a) no digital obligation applied to the person in relation to the tax year Y-1, and\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/23",
    "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."
}