# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Paragraph 2: Regulation 1 – interpretation, etc


At the end of regulation 1(3), start a new line and continue—
“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.”.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.