{
  "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/regulation-2",
  "json_url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Requirement to submit information using electronic communications",
  "text": "(1) The following information must be submitted to an officer of Revenue and Customs by an approved means of electronic communication—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) an interest restriction return under paragraph 7 of Schedule 7A to the Taxation (International and Other Provisions) Act 2010;\n(d) a revised interest restriction return under paragraph 8 of that Schedule.\n(2) In these Regulations “approved means of electronic communication” means any form or manner of electronic communication that is approved for the purposes of these Regulations by means of a specific or general direction given by the Commissioners.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) An interest restriction return, or a revised interest return, that does not meet the requirements of paragraph (1) is taken not to have been delivered.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 2(1)(a)(b) omitted (with effect for periods of account ending on or after 31.3.2026) by virtue of The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 (S.I. 2026/352), regs. 1, 2(2)(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2(1)(c) substituted (with effect for periods of account ending on or after 31.3.2026) by The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 (S.I. 2026/352), regs. 1, 2(2)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 2(3) omitted (with effect for periods of account ending on or after 31.3.2026) by virtue of The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 (S.I. 2026/352), regs. 1, 2(2)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.9.2022, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 7 of Schedule 7A was amended by paragraphs 16 and 17 of Schedule 11 to the Finance Act 2019."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/770/regulation/2",
    "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."
}