{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-2.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": "schedule/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Regulation 1 – interpretation, etc",
  "text": "At the end of regulation 1(3), start a new line and continue—\n“Such references shall be construed in accordance with section 135(8) of the Finance Act 2002 (mandatory e-filing) when in connection with a company tax return.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/2",
    "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."
}