# The Corporate Interest Restriction (Electronic Communications) Regulations 2022, Regulation 2: Requirement to submit information using electronic communications

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

(1) The following information must be submitted to an officer of Revenue and Customs by an approved means of electronic communication—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) an interest restriction return under paragraph 7 of Schedule 7A to the Taxation (International and Other Provisions) Act 2010;
(d) a revised interest restriction return under paragraph 8 of that Schedule.
(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.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/uksi/2022/770/regulation/2 (the official version)
Page: https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.