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The Income Tax (Digital Obligations) Regulations 2026
Part 3

Regulation 4 Application of regulations 5, 6 and 7

Original text. Later amendments are not shown.

Regulations 5, 6 and 7 apply in relation to a relevant person and a relevant activity of that person.

← Regulation 3

Regulation 4

Regulation 5 →

Legislation: The Income Tax (Digital Obligations) Regulations 2026
Citation: S.I. 2026/336, regulation 4
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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