{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-35",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-35.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/35",
  "kind": "regulation",
  "number": "35",
  "heading": "No national insurance number",
  "text": "A digital obligation does not apply to a relevant person in relation to a digital obligation tax year (“the tax year Y”) where, on the last day (5th April) of the tax year Y-1, the person is an individual without a national insurance number.",
  "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/35",
    "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."
}