{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-8",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-8.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/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Regulation 3 and its heading",
  "text": "In regulation 3(5), after “Regulations” insert “, and Extensible Business Reporting Language (XBRL), Inline XBRL and other electronic data handling techniques are among the forms that may be so approved”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Extensible Business Reporting Language (XBRL) is an internationally recognised means for the electronic handling of business and financial data. Inline XBRL allows XBRL data to be embedded in human-readable files. More detail can be found at www.xbrl.org/uk."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/8",
    "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."
}