The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025
These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (“the 2003 Regulations”).
Sign in to trackLast fetched 03 May 2026 · legislation.gov.uk
Lifecycle
Department
Made
14 Feb 2025
—
In force
11 Mar 2025
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 132 of the Finance Act 1999, and now exercisable by them, and section 135 of the Finance Act 2002.
DocumentsOpen on legislation.gov.uk →