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Part 8 Other exemptions

United Kingdom Repealed

  1. 21Income exemption
  2. 22Income exemption: persons to whom the digital requirements have applied for three tax years
  3. 23Election not to be exempt
  4. 24Non-resident company exemption
  5. 25Trustee exemption
  6. 26Exemption for foreign businesses of non-UK domiciled individuals
  7. 26AQualifying care exemption
  8. 26BNo NINO exemption

Notes on the whole SI

Textual amendments

F1

Regulations revoked (1.4.2026) by The Income Tax (Digital Obligations) Regulations 2026 (S.I. 2026/336), regs. 1, 48(a)