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consequence.","from":"conclusion:mtd-income-tax-readiness","id":"edge:conclusion:mtd-income-tax-readiness:leads-to:consequence:obligation:submit-mtd-tax-return","relation":"leads-to","to":"consequence:obligation:submit-mtd-tax-return"},{"explanation":"The answer keeps the penalty position separate from the underlying obligation.","from":"conclusion:mtd-income-tax-readiness","id":"edge:conclusion:mtd-income-tax-readiness:leads-to:consequence:penalty-position:2026-27","relation":"leads-to","to":"consequence:penalty-position:2026-27"},{"explanation":"The assessment offers this next action.","from":"conclusion:mtd-income-tax-readiness","id":"edge:conclusion:mtd-income-tax-readiness:leads-to:route:get-ready","relation":"leads-to","to":"route:get-ready"},{"explanation":"No official review or appeal edge is asserted without an actual reviewable decision.","from":"conclusion:mtd-income-tax-readiness","id":"edge:conclusion:mtd-income-tax-readiness:limited-by:gap:official-enforcement-and-review-route","relation":"limited-by","to":"gap:official-enforcement-and-review-route"},{"explanation":"This reached step forms part of the result trace.","from":"conclusion:mtd-income-tax-readiness","id":"edge:conclusion:mtd-income-tax-readiness:reasoned-by:reasoning:amendments-and-special-rules","relation":"reasoned-by","to":"reasoning:amendments-and-special-rules"},{"explanation":"This reached step forms part of the result trace.","from":"conclusion:mtd-income-tax-readiness","id":"edge:conclusion:mtd-income-tax-readiness:reasoned-by:reasoning:entry-conditions","relation":"reasoned-by","to":"reasoning:entry-conditions"},{"explanation":"This reached step forms part of the result trace.","from":"conclusion:mtd-income-tax-readiness","id":"edge:conclusion:mtd-income-tax-readiness:reasoned-by:reasoning:exemptions","relation":"reasoned-by","to":"reasoning:exemptions"},{"explanation":"This reached step forms part of the result trace.","from":"conclusion:mtd-income-tax-readiness","id":"edge:conclusion:mtd-income-tax-readiness:reasoned-by:reasoning:obligations","relation":"reasoned-by","to":"reasoning:obligations"},{"explanation":"This reached step forms part of the result trace.","from":"conclusion:mtd-income-tax-readiness","id":"edge:conclusion:mtd-income-tax-readiness:reasoned-by:reasoning:qualifying-income","relation":"reasoned-by","to":"reasoning:qualifying-income"},{"explanation":"TaxSorted's own explanation can be challenged through its public correction route.","from":"conclusion:mtd-income-tax-readiness","id":"edge:conclusion:mtd-income-tax-readiness:reviewable-through:route:taxsorted-correction","relation":"reviewable-through","to":"route:taxsorted-correction"},{"explanation":"HMRC administers the obligation.","from":"consequence:obligation:keep-digital-records","id":"edge:consequence:obligation:keep-digital-records:administered-by:institution:hmrc","relation":"administered-by","to":"institution:hmrc"},{"explanation":"This claim explains the mapped obligation.","from":"consequence:obligation:keep-digital-records","id":"edge:consequence:obligation:keep-digital-records:grounded-in:claim:mtd-quarterly-obligations","relation":"grounded-in","to":"claim:mtd-quarterly-obligations"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:keep-digital-records","id":"edge:consequence:obligation:keep-digital-records:grounded-in:rule:si-2026-336-reg-15","relation":"grounded-in","to":"rule:si-2026-336-reg-15"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:keep-digital-records","id":"edge:consequence:obligation:keep-digital-records:grounded-in:rule:si-2026-336-reg-7","relation":"grounded-in","to":"rule:si-2026-336-reg-7"},{"explanation":"The graph does not infer an actual performer or authority to act from the duty-holder role.","from":"consequence:obligation:keep-digital-records","id":"edge:consequence:obligation:keep-digital-records:limited-by:gap:actual-performer-and-agent-authority","relation":"limited-by","to":"gap:actual-performer-and-agent-authority"},{"explanation":"The mapped duty rests with the relevant person; this does not identify the actual performer.","from":"consequence:obligation:keep-digital-records","id":"edge:consequence:obligation:keep-digital-records:responsibility-held-by:party-role:relevant-person","relation":"responsibility-held-by","to":"party-role:relevant-person"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:keep-digital-records","id":"edge:consequence:obligation:keep-digital-records:supported-by:source:hmrc-mtd-before-you-start","relation":"supported-by","to":"source:hmrc-mtd-before-you-start"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:keep-digital-records","id":"edge:consequence:obligation:keep-digital-records:supported-by:source:uksi-2026-336","relation":"supported-by","to":"source:uksi-2026-336"},{"explanation":"HMRC administers the obligation.","from":"consequence:obligation:pay-self-assessment-tax","id":"edge:consequence:obligation:pay-self-assessment-tax:administered-by:institution:hmrc","relation":"administered-by","to":"institution:hmrc"},{"explanation":"This claim explains the mapped obligation.","from":"consequence:obligation:pay-self-assessment-tax","id":"edge:consequence:obligation:pay-self-assessment-tax:grounded-in:claim:self-assessment-deadlines","relation":"grounded-in","to":"claim:self-assessment-deadlines"},{"explanation":"The graph does not infer an actual performer or authority to act from the duty-holder role.","from":"consequence:obligation:pay-self-assessment-tax","id":"edge:consequence:obligation:pay-self-assessment-tax:limited-by:gap:actual-performer-and-agent-authority","relation":"limited-by","to":"gap:actual-performer-and-agent-authority"},{"explanation":"The mapped duty rests with the relevant person; this does not identify the actual performer.","from":"consequence:obligation:pay-self-assessment-tax","id":"edge:consequence:obligation:pay-self-assessment-tax:responsibility-held-by:party-role:relevant-person","relation":"responsibility-held-by","to":"party-role:relevant-person"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:pay-self-assessment-tax","id":"edge:consequence:obligation:pay-self-assessment-tax:supported-by:source:hmrc-self-assessment-deadlines","relation":"supported-by","to":"source:hmrc-self-assessment-deadlines"},{"explanation":"HMRC administers the obligation.","from":"consequence:obligation:quarterly-update-1","id":"edge:consequence:obligation:quarterly-update-1:administered-by:institution:hmrc","relation":"administered-by","to":"institution:hmrc"},{"explanation":"This claim explains the mapped obligation.","from":"consequence:obligation:quarterly-update-1","id":"edge:consequence:obligation:quarterly-update-1:grounded-in:claim:mtd-quarterly-obligations","relation":"grounded-in","to":"claim:mtd-quarterly-obligations"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-1","id":"edge:consequence:obligation:quarterly-update-1:grounded-in:rule:si-2026-336-reg-12","relation":"grounded-in","to":"rule:si-2026-336-reg-12"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-1","id":"edge:consequence:obligation:quarterly-update-1:grounded-in:rule:si-2026-336-reg-7","relation":"grounded-in","to":"rule:si-2026-336-reg-7"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-1","id":"edge:consequence:obligation:quarterly-update-1:grounded-in:rule:si-2026-336-reg-9","relation":"grounded-in","to":"rule:si-2026-336-reg-9"},{"explanation":"The graph does not infer an actual performer or authority to act from the duty-holder role.","from":"consequence:obligation:quarterly-update-1","id":"edge:consequence:obligation:quarterly-update-1:limited-by:gap:actual-performer-and-agent-authority","relation":"limited-by","to":"gap:actual-performer-and-agent-authority"},{"explanation":"The mapped duty rests with the relevant person; this does not identify the actual performer.","from":"consequence:obligation:quarterly-update-1","id":"edge:consequence:obligation:quarterly-update-1:responsibility-held-by:party-role:relevant-person","relation":"responsibility-held-by","to":"party-role:relevant-person"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:quarterly-update-1","id":"edge:consequence:obligation:quarterly-update-1:supported-by:source:hmrc-mtd-quarterly-updates","relation":"supported-by","to":"source:hmrc-mtd-quarterly-updates"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:quarterly-update-1","id":"edge:consequence:obligation:quarterly-update-1:supported-by:source:uksi-2026-336","relation":"supported-by","to":"source:uksi-2026-336"},{"explanation":"HMRC administers the obligation.","from":"consequence:obligation:quarterly-update-2","id":"edge:consequence:obligation:quarterly-update-2:administered-by:institution:hmrc","relation":"administered-by","to":"institution:hmrc"},{"explanation":"This claim explains the mapped obligation.","from":"consequence:obligation:quarterly-update-2","id":"edge:consequence:obligation:quarterly-update-2:grounded-in:claim:mtd-quarterly-obligations","relation":"grounded-in","to":"claim:mtd-quarterly-obligations"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-2","id":"edge:consequence:obligation:quarterly-update-2:grounded-in:rule:si-2026-336-reg-12","relation":"grounded-in","to":"rule:si-2026-336-reg-12"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-2","id":"edge:consequence:obligation:quarterly-update-2:grounded-in:rule:si-2026-336-reg-7","relation":"grounded-in","to":"rule:si-2026-336-reg-7"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-2","id":"edge:consequence:obligation:quarterly-update-2:grounded-in:rule:si-2026-336-reg-9","relation":"grounded-in","to":"rule:si-2026-336-reg-9"},{"explanation":"The graph does not infer an actual performer or authority to act from the duty-holder role.","from":"consequence:obligation:quarterly-update-2","id":"edge:consequence:obligation:quarterly-update-2:limited-by:gap:actual-performer-and-agent-authority","relation":"limited-by","to":"gap:actual-performer-and-agent-authority"},{"explanation":"The mapped duty rests with the relevant person; this does not identify the actual performer.","from":"consequence:obligation:quarterly-update-2","id":"edge:consequence:obligation:quarterly-update-2:responsibility-held-by:party-role:relevant-person","relation":"responsibility-held-by","to":"party-role:relevant-person"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:quarterly-update-2","id":"edge:consequence:obligation:quarterly-update-2:supported-by:source:hmrc-mtd-quarterly-updates","relation":"supported-by","to":"source:hmrc-mtd-quarterly-updates"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:quarterly-update-2","id":"edge:consequence:obligation:quarterly-update-2:supported-by:source:uksi-2026-336","relation":"supported-by","to":"source:uksi-2026-336"},{"explanation":"HMRC administers the obligation.","from":"consequence:obligation:quarterly-update-3","id":"edge:consequence:obligation:quarterly-update-3:administered-by:institution:hmrc","relation":"administered-by","to":"institution:hmrc"},{"explanation":"This claim explains the mapped obligation.","from":"consequence:obligation:quarterly-update-3","id":"edge:consequence:obligation:quarterly-update-3:grounded-in:claim:mtd-quarterly-obligations","relation":"grounded-in","to":"claim:mtd-quarterly-obligations"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-3","id":"edge:consequence:obligation:quarterly-update-3:grounded-in:rule:si-2026-336-reg-12","relation":"grounded-in","to":"rule:si-2026-336-reg-12"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-3","id":"edge:consequence:obligation:quarterly-update-3:grounded-in:rule:si-2026-336-reg-7","relation":"grounded-in","to":"rule:si-2026-336-reg-7"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-3","id":"edge:consequence:obligation:quarterly-update-3:grounded-in:rule:si-2026-336-reg-9","relation":"grounded-in","to":"rule:si-2026-336-reg-9"},{"explanation":"The graph does not infer an actual performer or authority to act from the duty-holder role.","from":"consequence:obligation:quarterly-update-3","id":"edge:consequence:obligation:quarterly-update-3:limited-by:gap:actual-performer-and-agent-authority","relation":"limited-by","to":"gap:actual-performer-and-agent-authority"},{"explanation":"The mapped duty rests with the relevant person; this does not identify the actual performer.","from":"consequence:obligation:quarterly-update-3","id":"edge:consequence:obligation:quarterly-update-3:responsibility-held-by:party-role:relevant-person","relation":"responsibility-held-by","to":"party-role:relevant-person"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:quarterly-update-3","id":"edge:consequence:obligation:quarterly-update-3:supported-by:source:hmrc-mtd-quarterly-updates","relation":"supported-by","to":"source:hmrc-mtd-quarterly-updates"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:quarterly-update-3","id":"edge:consequence:obligation:quarterly-update-3:supported-by:source:uksi-2026-336","relation":"supported-by","to":"source:uksi-2026-336"},{"explanation":"HMRC administers the obligation.","from":"consequence:obligation:quarterly-update-4","id":"edge:consequence:obligation:quarterly-update-4:administered-by:institution:hmrc","relation":"administered-by","to":"institution:hmrc"},{"explanation":"This claim explains the mapped obligation.","from":"consequence:obligation:quarterly-update-4","id":"edge:consequence:obligation:quarterly-update-4:grounded-in:claim:mtd-quarterly-obligations","relation":"grounded-in","to":"claim:mtd-quarterly-obligations"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-4","id":"edge:consequence:obligation:quarterly-update-4:grounded-in:rule:si-2026-336-reg-12","relation":"grounded-in","to":"rule:si-2026-336-reg-12"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-4","id":"edge:consequence:obligation:quarterly-update-4:grounded-in:rule:si-2026-336-reg-7","relation":"grounded-in","to":"rule:si-2026-336-reg-7"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:quarterly-update-4","id":"edge:consequence:obligation:quarterly-update-4:grounded-in:rule:si-2026-336-reg-9","relation":"grounded-in","to":"rule:si-2026-336-reg-9"},{"explanation":"The graph does not infer an actual performer or authority to act from the duty-holder role.","from":"consequence:obligation:quarterly-update-4","id":"edge:consequence:obligation:quarterly-update-4:limited-by:gap:actual-performer-and-agent-authority","relation":"limited-by","to":"gap:actual-performer-and-agent-authority"},{"explanation":"The mapped duty rests with the relevant person; this does not identify the actual performer.","from":"consequence:obligation:quarterly-update-4","id":"edge:consequence:obligation:quarterly-update-4:responsibility-held-by:party-role:relevant-person","relation":"responsibility-held-by","to":"party-role:relevant-person"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:quarterly-update-4","id":"edge:consequence:obligation:quarterly-update-4:supported-by:source:hmrc-mtd-quarterly-updates","relation":"supported-by","to":"source:hmrc-mtd-quarterly-updates"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:quarterly-update-4","id":"edge:consequence:obligation:quarterly-update-4:supported-by:source:uksi-2026-336","relation":"supported-by","to":"source:uksi-2026-336"},{"explanation":"HMRC administers the obligation.","from":"consequence:obligation:submit-mtd-tax-return","id":"edge:consequence:obligation:submit-mtd-tax-return:administered-by:institution:hmrc","relation":"administered-by","to":"institution:hmrc"},{"explanation":"This claim explains the mapped obligation.","from":"consequence:obligation:submit-mtd-tax-return","id":"edge:consequence:obligation:submit-mtd-tax-return:grounded-in:claim:mtd-annual-return-obligation","relation":"grounded-in","to":"claim:mtd-annual-return-obligation"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:submit-mtd-tax-return","id":"edge:consequence:obligation:submit-mtd-tax-return:grounded-in:rule:si-2026-336-reg-7","relation":"grounded-in","to":"rule:si-2026-336-reg-7"},{"explanation":"This provision creates or times the mapped digital obligation.","from":"consequence:obligation:submit-mtd-tax-return","id":"edge:consequence:obligation:submit-mtd-tax-return:grounded-in:rule:si-2026-336-reg-8","relation":"grounded-in","to":"rule:si-2026-336-reg-8"},{"explanation":"The graph does not infer an actual performer or authority to act from the duty-holder role.","from":"consequence:obligation:submit-mtd-tax-return","id":"edge:consequence:obligation:submit-mtd-tax-return:limited-by:gap:actual-performer-and-agent-authority","relation":"limited-by","to":"gap:actual-performer-and-agent-authority"},{"explanation":"The mapped duty rests with the relevant person; this does not identify the actual performer.","from":"consequence:obligation:submit-mtd-tax-return","id":"edge:consequence:obligation:submit-mtd-tax-return:responsibility-held-by:party-role:relevant-person","relation":"responsibility-held-by","to":"party-role:relevant-person"},{"explanation":"The source supports this mapped obligation.","from":"consequence:obligation:submit-mtd-tax-return","id":"edge:consequence:obligation:submit-mtd-tax-return:supported-by:source:hmrc-mtd-before-you-start","relation":"supported-by","to":"source:hmrc-mtd-before-you-start"},{"explanation":"HMRC administers the penalty regime.","from":"consequence:penalty-position:2026-27","id":"edge:consequence:penalty-position:2026-27:administered-by:institution:hmrc","relation":"administered-by","to":"institution:hmrc"},{"explanation":"The HMRC-position claim supports this limited penalty statement.","from":"consequence:penalty-position:2026-27","id":"edge:consequence:penalty-position:2026-27:grounded-in:claim:mtd-2026-27-penalty-position","relation":"grounded-in","to":"claim:mtd-2026-27-penalty-position"},{"explanation":"The source supports this limited penalty position.","from":"consequence:penalty-position:2026-27","id":"edge:consequence:penalty-position:2026-27:supported-by:source:hmrc-mtd-penalties","relation":"supported-by","to":"source:hmrc-mtd-penalties"},{"explanation":"The reached reasoning step uses this claim.","from":"reasoning:amendments-and-special-rules","id":"edge:reasoning:amendments-and-special-rules:uses-claim:claim:mtd-amendments","relation":"uses-claim","to":"claim:mtd-amendments"},{"explanation":"The reasoning step reads this exact fact path.","from":"reasoning:amendments-and-special-rules","id":"edge:reasoning:amendments-and-special-rules:uses-fact:fact:provided:income.annualisationOrOtherSpecialRulesMayApply","relation":"uses-fact","to":"fact:provided:income.annualisationOrOtherSpecialRulesMayApply"},{"explanation":"The reasoning step reads this exact fact path.","from":"reasoning:amendments-and-special-rules","id":"edge:reasoning:amendments-and-special-rules:uses-fact:fact:provided:income.relevantReturnWasAmended","relation":"uses-fact","to":"fact:provided:income.relevantReturnWasAmended"},{"explanation":"This binding provision is on the decisive path.","from":"reasoning:entry-conditions","id":"edge:reasoning:entry-conditions:applies-rule:rule:si-2026-336-reg-5","relation":"applies-rule","to":"rule:si-2026-336-reg-5"},{"explanation":"The reached reasoning step uses this claim.","from":"reasoning:entry-conditions","id":"edge:reasoning:entry-conditions:uses-claim:claim:mtd-entry-law","relation":"uses-claim","to":"claim:mtd-entry-law"},{"explanation":"The reasoning step reads this exact fact path.","from":"reasoning:entry-conditions","id":"edge:reasoning:entry-conditions:uses-fact:fact:provided:income.atLeastOneRelevantReturnActivityContinuedAtEntry","relation":"uses-fact","to":"fact:provided:income.atLeastOneRelevantReturnActivityContinuedAtEntry"},{"explanation":"The reasoning step reads this exact fact path.","from":"reasoning:entry-conditions","id":"edge:reasoning:entry-conditions:uses-fact:fact:provided:income.lastRelevantActivityCessationDate","relation":"uses-fact","to":"fact:provided:income.lastRelevantActivityCessationDate"},{"explanation":"The reasoning step reads this exact fact path.","from":"reasoning:entry-conditions","id":"edge:reasoning:entry-conditions:uses-fact:fact:provided:person.relevantReturnPosition","relation":"uses-fact","to":"fact:provided:person.relevantReturnPosition"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-18","relation":"considers-rule","to":"rule:si-2026-336-reg-18"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-19","relation":"considers-rule","to":"rule:si-2026-336-reg-19"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-20","relation":"considers-rule","to":"rule:si-2026-336-reg-20"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-28","relation":"considers-rule","to":"rule:si-2026-336-reg-28"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-29","relation":"considers-rule","to":"rule:si-2026-336-reg-29"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-30","relation":"considers-rule","to":"rule:si-2026-336-reg-30"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-31","relation":"considers-rule","to":"rule:si-2026-336-reg-31"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-32","relation":"considers-rule","to":"rule:si-2026-336-reg-32"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-33","relation":"considers-rule","to":"rule:si-2026-336-reg-33"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-34","relation":"considers-rule","to":"rule:si-2026-336-reg-34"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-35","relation":"considers-rule","to":"rule:si-2026-336-reg-35"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-36","relation":"considers-rule","to":"rule:si-2026-336-reg-36"},{"explanation":"This provision was checked but is not labelled decisive for the result.","from":"reasoning:exemptions","id":"edge:reasoning:exemptions:considers-rule:rule:si-2026-336-reg-38","relation":"considers-rule","to":"rule:si-2026-336-reg-38"},{"explanation":"This provision was checked but is not labelled 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