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22. In Part 8, after regulation 26 insert—
26A.—(1) The digital requirements do not apply to a person in respect of that person’s provision of qualifying care.
(2) “Provision of qualifying care” has the same meaning as in Chapter 2 of Part 7 of ITTOIA 2005(1).
26B.—(1) The digital requirements do not apply to a person for a tax year if on 31st January before the start of that tax year the person did not have a national insurance number.
(2) “National insurance number” means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001(2).”.
The meaning of providing qualifying care is given in section 805A of the Income Tax (Trading and Other Income) Act 2005 (c. 5) which was amended by paragraph 5 of Schedule 1 to the Finance (No. 3) Act 2010 (c. 33), paragraph 42 of the Finance Act 2013 (c. 29) and paragraph 11 of Schedule 16 to the Finance (No. 2) Act 2017 (c. 32).
S.I. 2001/769, regulation 9 was amended by SI 2006/2897, S.I. 2008/223, S.I. 2015/67 and S.I. 2015/1828.
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