{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/3218",
  "legislation_title": "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 7th December 2009\nLaid before the House of Commons 7th December 2009\nComing into force 1st January 2010\nThe Commissioners for Her Majesty’s Revenue and Customs make these Regulations exercising the powers conferred by section 135 of the Finance Act 2002, section 204 of the Finance Act 2003, and sections 95(1) and 95(3) of the Finance Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Formerly the Commissioners of Inland Revenue, but section 135(1) of the Finance Act 2002 (c. 23) was amended in this respect by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 95(1)(a) and S.I. 2005/1126 (C. 51). Section 204(1) of the Finance Act 2003 (c. 14) was substituted in this and other respects by the Finance Act 2007 (c. 11), section 94(2). See also footnote (d) on this page about section 95 of the Finance Act 2007 (c. 11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 23; section 135 was amended by the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraph 95(1) and Schedule 2, paragraph 12(1) and S.I. 2005/1126 (C. 51), and by the Finance Act 2007 (c. 11), section 93."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2003 c. 14; section 204 was amended by the Finance Act 2007 (c. 11), section 94 (which also amended the heading to section 204) and section 95(6)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2007 c. 11; “the Commissioners” in section 95(1) are those for Her Majesty’s Revenue and Customs, as so provided by section 95(5)(a)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3218/introduction",
    "retrieved_at": "2026-10-29T02:59:19.757517+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."
}