# The Digital Communications and Contact Details Regulations 2026, Regulation 2: Interpretation


In these Regulations—
“the 2003 Regulations” means the Income and Corporation Taxes (Electronic Communications) Regulations 2003;
“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.

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Source: https://www.legislation.gov.uk/uksi/2026/804/regulation/2 (the official version)
Page: https://openlegislation.uk/digital-communications-and-contact-details-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.