# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Paragraph 6: Regulation 3 and its heading


After regulation 3(1), insert—
“(1A) Paragraph (1) does not apply to a company tax return delivered by, or a corporation tax-related payment made by, electronic communications under paragraphs (2A) to (2C).”.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/6 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.