# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Paragraph 3: Regulation 2 – scope


In regulation 2(1)(a)(iv), after “1998” insert “(and in connection with which they also make specific provision for mandatory e-filing of company tax returns as mentioned in regulation 1(3))”.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/3 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.