# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023, Regulation 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,”.

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Source: https://www.legislation.gov.uk/uksi/2023/221/regulation/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2023/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.