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Regulation 36 Exemption under this Chapter

Original text. Later amendments are not shown.

A digital obligation does not apply to a relevant person in relation to a digital obligation tax year (“the tax year Y”) where—

(a)

this Chapter applies to the person for the previous filing tax year in relation to the tax year Y, or

(b)

the person gives a notice satisfying HMRC that the person reasonably expects this Chapter to apply to the person for any tax year after that previous filing tax year, up to and including the tax year Y.