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.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 28 Feb 2023 · 44 KB

Instrument

application/pdf · 28 Feb 2023 · 31 KB