{
  "url": "https://openlegislation.uk/digital-communications-and-contact-details-regulations-2026/regulation-2",
  "json_url": "https://openlegislation.uk/digital-communications-and-contact-details-regulations-2026/regulation-2.json",
  "legislation": "uksi/2026/804",
  "legislation_title": "The Digital Communications and Contact Details Regulations 2026",
  "legislation_url": "https://openlegislation.uk/digital-communications-and-contact-details-regulations-2026",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the 2003 Regulations” means the Income and Corporation Taxes (Electronic Communications) Regulations 2003;\n“the Commissioners” has the same meaning as in section 261(6) of the Finance Act 2026;\n“default digital matter” means a default digital matter within the meaning of regulation 3(1);\n“direction” means specific or general direction;\n“HMRC” has the same meaning as in section 261(6) of the Finance Act 2026.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/282, amended by Group 1 of Part 10 of Schedule 1 to the Statute Law (Repeals) Act 2013 (c. 2), section 29(8) of the Finance Act 2025 (c. 8), S.I. 2005/3338, 2009/3218, 2010/2942, 2014/489, 2023/221, 813, 2024/320, 950 and 2025/172."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/804/regulation/2",
    "retrieved_at": "2026-10-28T20:57:50.212625+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."
}