Regulation 2 Interpretation

In these Regulations—

• “the 2003 Regulations” means the Income and Corporation Taxes (Electronic Communications) Regulations 2003^f1;

• “the Commissioners” has the same meaning as in section 261(6) of the Finance Act 2026;

• “default digital matter” means a default digital matter within the meaning of regulation 3(1);

• “direction” means specific or general direction;

• “HMRC” has the same meaning as in section 261(6) of the Finance Act 2026.