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Regulation 24 Application of this Chapter to any tax year after 2028-29 where a digital obligation applied in previous three tax years

Original text. Later amendments are not shown.

This Chapter also applies to a person for a digital obligation tax year (“the tax year Y”) after the tax year 2028-29 if—

(a)

a digital obligation applied to the person in relation to the tax year Y-3, the tax year Y-2 and the tax year Y-1, and

(b)

the amount of the person’s qualifying income for each of those three tax years was not more than the qualifying amount for that tax year.