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

(1)

The Corporate Interest Restriction (Electronic Communications) Regulations 2022^f1 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”.

Annotations