The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023
These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”).
Lifecycle
Department
Made
27 Feb 2023
—
In force
06 Apr 2023
Enabling power
The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 132 of the Finance Act 1999, and now exercisable by them, make the following regulations.
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