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

S.I. 2023/221 · made 27 February 2023

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

Made under: Finance Act 1999 (Section 132)

PDFs: Printed copy https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2023/pdf/uksi_20230221_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2023/pdf/uksiem_20230221_en.pdf

## Introductory text

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 1999, and now exercisable by them, make the following regulations.

## 1 Citation 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.

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

In regulation 2(1)(a) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003—
(a) in paragraph (i) after “28C,” insert “28H, 28I, 28J, 30A,”;
(b) in paragraph (vii) after “paragraph”, in the first place it occurs, insert “4,”.

## 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.

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Source: https://www.legislation.gov.uk/uksi/2023/221 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2023
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.