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The Income Tax (Digital Obligations) Regulations 2026
Part 7
Chapter 6

Regulation 41 Visiting performers

Original text. Later amendments are not shown.

This Chapter applies to a person for a tax year for which section 13(1) of ITTOIA 2005 (visiting performers) applies to the person.

← Regulation 40

Regulation 41

Regulation 42 →

Legislation: The Income Tax (Digital Obligations) Regulations 2026
Citation: S.I. 2026/336, regulation 41
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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