{
  "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-amendment-regulations-2026/regulation-2",
  "json_url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-amendment-regulations-2026/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Corporate Interest Restriction (Electronic Communications) Regulations 2022",
  "text": "(1) The Corporate Interest Restriction (Electronic Communications) Regulations 2022 are amended as follows.\n(2) In regulation 2 (requirement to submit information using electronic communications)—\n(a) in paragraph (1)—\n(i) omit sub-paragraphs (a) and (b);\n(ii) in sub-paragraph (c), for “that Schedule” substitute “Schedule 7A to the Taxation (International and Other Provisions) Act 2010”;\n(b) omit paragraph (3).\n(3) In regulation 3 (proof of delivery of information)—\n(a) in paragraph (1), omit “notice or”;\n(b) in paragraph (2), omit “notice or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2022/770."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/352/regulation/2",
    "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."
}