# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Paragraph 8: Regulation 3 and its heading


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”.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/8 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.