# The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026, Regulation 2: Amendment of the Corporate Interest Restriction (Electronic Communications) Regulations 2022


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

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Source: https://www.legislation.gov.uk/uksi/2026/352/regulation/2 (the official version)
Page: https://openlegislation.uk/corporate-interest-restriction-electronic-communications-amendment-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.