The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026

• Citation: S.I. 2026/352
• Sections: 2

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 and come into force on 1st April 2026.

(2) These Regulations have effect for periods of account ending on or after 31st March 2026.

Section 2 Amendment of the Corporate Interest Restriction (Electronic Communications) Regulations 2022

(1) The Corporate Interest Restriction (Electronic Communications) Regulations 2022 are amended as follows.

(2) In regulation 2 (requirement to submit information using electronic communications)—

(a) in paragraph (1)—

(i) omit sub-paragraphs (a) and (b);

(ii) in sub-paragraph (c), for “that Schedule” substitute “Schedule 7A to the Taxation (International and Other Provisions) Act 2010” ;

(b) omit paragraph (3).

(3) In regulation 3 (proof of delivery of information)—

(a) in paragraph (1), omit “notice or” ;

(b) in paragraph (2), omit “notice or” .