Section 1Citation and Commencement
These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023 and come into force on 6th April 2023.
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Statutory Instrument
The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023
Section 2Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003
In regulation 2(1)(a) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 —
(a) in paragraph (i) after “28C,” insert “28H, 28I, 28J, 30A ,” ;
(b) in paragraph (vii) after “paragraph”, in the first place it occurs, insert “4 ,” .
2 sections
Cite this legislation
The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2023-221
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com