{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2023/note",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2023/note.json",
  "legislation": "uksi/2023/221",
  "legislation_title": "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2023",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”).\nThe 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.\nA Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/221/note",
    "retrieved_at": "2026-10-28T21:48:53.109472+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."
}