{
  "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-amendment-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-amendment-regulations-2026/introduction.json",
  "legislation": "uksi/2026/352",
  "legislation_title": "The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-amendment-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nMade 25th March 2026\nLaid before the House of Commons 26th March 2026\nComing into force 1st April 2026\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 135(1), (2)(a) and (e), (3)(a) and 136 of the Finance Act 2002 and now exercisable by them and paragraph 3 of Schedule 7A to the Taxation (International and Other Provisions) Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 23; section 135 was amended by paragraphs 94 and 95 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), section 93(1) to (3) of the Finance Act 2007 (c. 11), and S.I. 2011/1043."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue under section 136 of the Finance Act 2002 were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference, howsoever expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2010 c. 8; Schedule 7A was inserted by paragraph 2 of Schedule 5 to the Finance (No. 2) Act 2017 (c. 32)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/352/introduction",
    "retrieved_at": "2026-10-28T21:03:25.973060+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}