{
  "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/note",
  "json_url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/note.json",
  "legislation": "uksi/2022/770",
  "legislation_title": "The Corporate Interest Restriction (Electronic Communications) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nA Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/770/note",
    "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."
}