# The Corporate Interest Restriction (Electronic Communications) Regulations 2022, Introduction: Introductory text

Extent: E+W+S+N.I.

Corporation Tax
Made 6th July 2022
Laid before the House of Commons 7th July 2022
Coming into force 1st September 2022
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 135(1), (2)(a) and (e), (3)(a), (4)(a) and 136 of the Finance Act 2002 and now exercisable by them, and paragraph 3 of Schedule 7A to the Taxation (International and Other Provisions) Act 2010.

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Source: https://www.legislation.gov.uk/uksi/2022/770/introduction (the official version)
Page: https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.