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
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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.
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