# The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026, 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 ending on or after 31st March 2026.

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Source: https://www.legislation.gov.uk/uksi/2026/352/regulation/1 (the official version)
Page: https://openlegislation.uk/corporate-interest-restriction-electronic-communications-amendment-regulations-2026/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.