{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010.json",
  "id": "uksi/2010/2942",
  "title": "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2010",
  "short_title": "Income and Corporation Taxes (Electronic Communications) 2010",
  "long_title": "Those delivering company tax returns must use an approved method of electronic communications to do so, starting on 1 April 2011 for corporation tax return periods ending on 1 April 2010 or later. There are exceptions to this for companies subject to winding up orders, in administration, or in administrative receivership, and where the use is incompatible with religious beliefs.",
  "citation": "S.I. 2010/2942",
  "type": "uksi",
  "year": "2010",
  "number": "2942",
  "version": "current",
  "date": "2010-12-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2010-12-10",
      "size": 45880,
      "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/pdf/uksi_20102942_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2010/2942/pdfs/uksi_20102942_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2010-12-10",
      "size": 22535,
      "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/pdf/uksiem_20102942_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2010/2942/pdfs/uksiem_20102942_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2002/23",
      "title": "Finance Act 2002",
      "url": "https://openlegislation.uk/finance-act-2002",
      "provisions": [
        "section/135"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2942",
    "retrieved_at": "2026-10-29T02:23:04.401870+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."
}