{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/introduction",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010/introduction.json",
  "legislation": "uksi/2010/2942",
  "legislation_title": "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 8th December 2010\nLaid before the House of Commons 10th December 2010\nComing into force 4th January 2011\nThe Commissioners for Her Majesty’s Revenue and Customs make these Regulations exercising their powers in section 135 of the Finance Act 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Formerly the Commissioners of Inland Revenue, but section 135(1) of the Finance Act 2002 (c. 23) was amended in this respect by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 95(1)(a) and S.I. 2005/1126 (C. 51)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 23; section 135 was amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 95(1) and Schedule 2, paragraph 12(1) and S.I. 2005/1126 (C. 51), and by the Finance Act 2007 (c. 11), section 93."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2942/introduction",
    "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."
}