Regulation 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^f1 ending on or after 31st March 2026.

Annotations

Footnotes

f1: See section 480 of the Taxation (International and Other Provisions) Act 2010 for the definition of “period of account”.