{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-45",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-45.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/45",
  "kind": "regulation",
  "number": "45",
  "heading": "Further exemptions by direction",
  "text": "(1) The Commissioners may by direction provide for further exemptions from digital obligations.\n(2) The further exemptions referred to in paragraph (1) may, but need not, apply—\n(a) in relation to specific digital obligation tax years;\n(b) in relation to specific digital obligations;\n(c) by reference to any matter, including—\n(i) the amount of income of a relevant person;\n(ii) the description of a relevant person;\n(iii) the description of a relevant activity.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/45",
    "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."
}