# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Introduction: Introductory text


Corporation Tax
Made 7th December 2009
Laid before the House of Commons 7th December 2009
Coming into force 1st January 2010
The 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.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/introduction (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.