The Corporate Interest Restriction (Electronic Communications) Regulations 2022

These Regulations require certain information relating to corporate interest restriction returns under Schedule 7A to the Taxation (International and Other Provisions) Act 2010 to be supplied to HMRC via electronic communications. The approved means of electronic communication will be specified in Commissioners’ directions under regulation 2(2). Information that is not supplied in the correct format will be taken not to have been provided.

Lifecycle

Department

Made

06 Jul 2022

—

In force

01 Sept 2022

Enabling power

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 135(1), (2)(a) and (e), (3)(a), (4)(a) and 136 of the Finance Act 2002and now exercisable by them, and paragraph 3 of Schedule 7A to the Taxation (International and Other Provisions) Act 2010.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 07 Jul 2022 · 35 KB

Instrument

application/pdf · 07 Jul 2022 · 33 KB