# The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026, Introduction: Introductory text


CORPORATION TAX
Made 25th March 2026
Laid before the House of Commons 26th March 2026
Coming into force 1st April 2026
The 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.

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Source: https://www.legislation.gov.uk/uksi/2026/352/introduction (the official version)
Page: https://openlegislation.uk/corporate-interest-restriction-electronic-communications-amendment-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.