{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-38",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-38.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/38",
  "kind": "regulation",
  "number": "38",
  "heading": "Persons entitled to certain reductions or allowances",
  "text": "(1) This Chapter applies to a person for a tax year if the person is entitled to a relevant reduction or allowance for that tax year.\n(2) The relevant reductions and allowances are—\n(a) a tax reduction under section 45(1) (marriages before 5 December 2005) or 46(1) (marriages and civil partnerships on or after 5 December 2005) of ITA 2007;\n(b) an allowance under section 38(1) (blind person’s allowance) or 39(2) (transfer of part of blind person’s allowance to a spouse or civil partner) of ITA 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The definition of “ITA 2007” in section 118(1) of TMA 1970 was inserted by paragraph 263(b) of Schedule 1 to ITA 2007. Section 45(1) was amended by Group 1 of Part 10 of Schedule 1 to the Statute Law (Repeals) Act 2013 (c. 2) and S.I. 2020/1143. Section 46(1) was amended by Group 1 of Part 10 of Schedule 1 to the Statute Law (Repeals) Act 2013."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 38(1) was amended by S.I. 2026/38; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/38",
    "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."
}