{
  "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022",
  "json_url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022.json",
  "id": "uksi/2022/770",
  "title": "The Corporate Interest Restriction (Electronic Communications) Regulations 2022",
  "short_title": "Corporate Interest Restriction (Electronic Communications) 2022",
  "long_title": "These Regulations require certain information relating to corporate interest restriction returns under Schedule 7A to the Taxation (International and Other Provisions) Act 2010 to be supplied to HMRC via electronic communications. The approved means of electronic communication will be specified in Commissioners’ directions under regulation 2(2). Information that is not supplied in the correct format will be taken not to have been provided.",
  "citation": "S.I. 2022/770",
  "type": "uksi",
  "year": "2022",
  "number": "770",
  "version": "current",
  "date": "2022-07-06",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Requirement to submit information using electronic communications",
      "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "regulation/3",
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      "heading": "Proof of delivery of information",
      "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
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      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2022-07-07",
      "size": 33361,
      "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/pdf/uksi_20220770_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2022/770/pdfs/uksi_20220770_en.pdf"
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      "source_url": "https://www.legislation.gov.uk/uksi/2022/770/pdfs/uksiem_20220770_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2002/23",
      "title": "Finance Act 2002",
      "url": "https://openlegislation.uk/finance-act-2002",
      "provisions": [
        "section/135",
        "section/136"
      ]
    },
    {
      "id": "ukpga/2010/8",
      "title": "Taxation (International and Other Provisions) Act 2010",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
      "provisions": [
        "schedule/7A/paragraph/3"
      ]
    }
  ],
  "changes_made_to": 8,
  "changes_made_to_url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/changes.json",
  "changes_made_by": 3,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/770",
    "retrieved_at": "2026-10-28T21:57:46.891449+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."
}