OpenLegislation

The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023

S.I. 2023/221 · Made 27 February 2023

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Taxes

Made 27th February 2023

Laid before the House of Commons 28th February 2023

Coming into force 6th April 2023

The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 132 of the Finance Act 1999f1, and now exercisable by themf2, make the following regulations.

Annotations to the whole text

Footnotes

f1

1999 c. 16. The definition of “electronic communications” in section 132(10) was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21).

f2

The functions of the Commissioners of Inland Revenue and the Commissioners of Customs and Excise were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1) and (2) of the Commissioners for Revenue and Customs Act 2005 (c. 11).

Contents

  1. 1Citation and Commencement
  2. 2Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003
  3. Signature
  4. Explanatory note

1Citation and Commencement

These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023 and come into force on 6th April 2023.

2Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

In regulation 2(1)(a) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003f1—

(a)

in paragraph (i) after “28C,” insert “28H, 28I, 28J, 30Af2,”;

(b)

in paragraph (vii) after “paragraph”, in the first place it occurs, insert “4f3,”.

Signature

Jim Harra

Justin Holliday

Two of the Commissioners for His Majesty’s Revenue and Customs

27th February 2023

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”).

The amendments widen the scope of the 2003 Regulations to include notification, by His Majesty’s Revenue and Customs, of the following: simple assessments and their withdrawals; assessments within section 30A of the Taxes Management Act 1970 (c. 9); and daily penalties under Schedule 55 to the Finance Act 2009 (c. 10) for continued failure to provide certain returns.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.