# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Paragraph 4: Regulation 2 – scope


In regulation 2(1)(b), after “provisions” insert “, or the making of any payment in connection with the operation of section 87A of the Management Act (interest on overdue corporation tax etc), and they apply in such a way that the corporation tax-related payments in regulation 3(2C) are subject to the mandatory electronic payment envisaged by section 204 of the Finance Act 2003”.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.