# The Income Tax (Digital Obligations) Regulations 2026, Regulation 38: Persons entitled to certain reductions or allowances


(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.
(2) The relevant reductions and allowances are—
(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;
(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.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/38 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.