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Regulation 39 Exemption for the tax year 2026-27 where this Chapter applies

Original text. Later amendments are not shown.

A digital obligation does not apply to a relevant person in relation to the digital obligation tax year 2026-27 where—

(a)

this Chapter applies to the person for the previous filing tax year in relation to the tax year 2026-27, 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 2026-27.