# Corporation Tax Act 2009, Section 1287: Incentives to use electronic communications


No liability to corporation tax arises in respect of anything received by way of incentive under any regulations made in accordance with Schedule 38 to FA 2000 (regulations for providing incentives for electronic communications).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1287 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1287
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.