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Tertiary legislation: directions under regulations 5(1) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (Tertiary legislation2003/282)

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Last fetched 17 May 2026 · gov.uk

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Directions under regulations 5(1) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)

At a glance

TypePolicy paper

First published14 Apr 2014

Last updated30 Mar 2026

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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